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TMI BlogAmendment of Act 21 of 1979X X X X Extracts X X X X X X X X Extracts X X X X ..... 5A. Interest for default in payment of foreign travel tax. (1) Where any carrier or other person fails to pay the foreign travel tax to the credit of the Central Government under sub-section (2) of section 35, in accordance with the rules made under this Chapter, he shall pay an interest on the amount of tax not so paid for the entire period for which payment of such tax has been delayed, at suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson who fails to pay the foreign travel tax to the credit of the Central Government under sub-section (2) of section 35 shall, in addition to the payment of such tax and the interest leviable thereon, be liable to pay penalty which shall not be less than one-fifth but which may extend to three times of the amount of the tax not so paid to the credit of the Central Government. (4) Any rule made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the matter by such authority."; (c) after section 38, the following section shall be inserted, namely:-- "38 A. Modes of recovery. - (1) Where the foreign travel tax or interest or penalty is not paid by a carrier or other person, as required under the provisions of sub-section (2) of section 35, section 35A or section 38, the authority specified in the rules (hereinafter refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate signed by it specifying the amount due and send it to the Collector of the district in which the carrier or other person owns property or resides or carries on business and the said Collector, on receipt of such certificate, shall proceed to recover from the said carrier or other person, the amount specified thereunder as if it were an arrear of land revenue.". X X X X Extracts X X X X X X X X Extracts X X X X
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