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TMI BlogAmendment of Act 13 of 1989X X X X Extracts X X X X X X X X Extracts X X X X ..... "43A. Interest for default in payment of inland air travel tax. (1) Where any carrier or other person fails to pay the inland air travel tax to the credit of the Central Government under sub-section (2) of section 42, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r other person who fails to pay the inland air travel tax to the credit of the Central Government under sub-section (2) of section 42 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) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of being heard in the matter by such authority."; (c) after section 46, the following section shall be inserted, namely:- "46A. Modes of recovery.- (1) Where the inland air 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 42, section 43A or section 46, the authority specified in the rules (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1908). (3) The authority may prepare a certificate 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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