Any sum due on account of entertainment duty shall be recoverable as an arrear of land revenue.
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More sections of this act
Section 1 · Short title, extent and operation.Section 2 · Definitions.Section 3 · Duty on payments for admission to entertainments.Section 3AA · Surcharge on payment for admission on entertainment duty payable or on lump sum duty.Section 3A · Duty on Complimentary tickets.Section 4 · Method of levy.Section 4A · DeletedSection 4B · Assessment of entertainments duty.India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.