TaxTMI 
TaxTMI 
Amendment of Act 21 of 1979
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....A. 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 such....
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....son 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 u....
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....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 referr....