Section 57
Court order
Where any person is found guilty of an offence under this
Act, the court before which the person is found guilty shall order the person to pay to the Director General the amount of tourism tax due and payable or any penalty payable under this Act, if any, as certified by the Director General and the tourism tax or penalty shall be recoverable in the same manner as a fine as provided for in section 283 of the Criminal Procedure Code.
Tourism Tax 55
(2)
In addition to subsection (1), the court has civil jurisdiction to the extent of the amount and the order is enforceable in all respects as a final judgment of the court in favour of the Director General.
(3)
Where any person is found not guilty of an offence under this
Act, and if he has paid the amount of tourism tax due and payable or penalty payable under this Act pursuant to section 48, in respect of the offence charged, the court may order the amount paid to be refunded to such person unless a notice of appeal against the decision is filed within the specified time.