Recovery of tax

(1) Any tax or penalty due under this Act shall be recoverable as arrears of land revenue. (2) The provisions of the Delhi Sales Tax Act, 1975 shall apply, mutatis mutandis, to the recovery of tax due under this Act. (1) Where after a stockist has been assessed under section 8 for any year or part thereof, the Commissioner has reason to believe that the whole or any part of the turnover of a stockist in respect of any period has escaped assessment to tax or has been under-assessed or has been assessed at a lower rate than the rate at which it is assessable, the Commissioner may— (a) within six years from the date of final order of assessment, in a case where the stockist has concealed, omitted or failed to disclose fully the particulars of such turnover, and (b) within four years from the date of the final order of assessment, in any other case, serve a notice on the stockist and after giving the stockist an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the-best of his judgment, the amount of tax due from the stockist in respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly. (2) No order of assessment, reassessment or recomputation shall be made under sub-section (1) after— (a) the expiry of six years or, as the case may be, four years from the date of final order of assessment as specified in sub-section (1); or (b) the expiry of one year from the date of service of notice under sub-section (1), whichever is later.