.....stay the recovery of such demand or any part thereof, during the tendency of the appeal if the hotelier furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed : Provided further that where recovery of tax or any part thereof is stayed under the preceding proviso, the amount of such demand shall be recoverable with interest at the prescribed rate on the amount ultimately found due, and such interest shall be payable on such amount from the date it first became due. (4) Without prejudice to the provisions of sub-section (3), the Luxury Tax Officer may recover the demand payable in the prescribed manner by attachment and sale of movable or immovable property of the defaulting hotelier. 19. Special mode of recovery.- The provisions of special mode of recovery under section (Substituted by Raj. Act No. 9 of 1997, w.e.f. 30.3.1997.) [53] of the Sales Tax Act shall mutatis mutandis apply in the case of recovery of tax including penalty and interest under this Act. 20. Levy of Interest.- If a hotelier does not pay tax within the time he is required to pay tax under the provisions of this Act or does not deposit any demand.....
List Judgments citing this section..... (d) "Divisional Commissioner" means a Commissioner or Additional Commissioner appointed under Section 17 of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956); (Substituted by Raj. Act No. 15 of 1992, (w.e.f. 1-6-1992)) [(e) "exhibition of video film" means exhibition of film on television screen through video cassette recorder and video cassette player;] (f) "Licensing Authority" for video cinemas means the District Magistrate of the area concerned and for video parlors, the Commercial Taxes Officer of the area concerned; (g) "Place" means any space including a building, hotel, restaurant, temporary structure of any description or conveyance or transport whether by land, water or air; (Substituted by Raj. Act No. 15 of 1992, (w.e.f. 1-6-1992)) [(h) "video cinema" means the entire place licensed for exhibiting by means of video on a screen of one hundred or more centimetres and admitting fifty or more but not more than one hundred and fifty persons in a permanent building and includes appurtenances, plants and apparatus located therein; (i) "video film" includes a work produced by a process analogous to that of cinematography; (j) "video parlour".....
List Judgments citing this section