Recovery of tax

Tax200742 sections3 chapters

Chapter III Chapter III

Statutory text

(1) Any tax, interest or penalty payable under this Act shall, notwithstanding anything contained in any law for the time being in force, be recoverable as an arrear of land revenue and the assessing authority shall have all the powers of a collector for the purpose of such recovery.
(2) When the assessing authority makes an order of assessment or imposes penalty, it shall issue a notice of demand in such form as may be prescribed, specifying the amount of tax, interest or penalty payable and the date or dates on which the tax, interest or penalty shall be paid:
- (i) the amount of tax, interest or penalty specified in the notice of demand shall be payable within the period and in the manner specified in such notice and if not so paid, the tax, interest or penalty shall be deemed to be immediately due and shall be a charge on the properties of the proprietor liable to pay such tax, interest or penalty; and
- (ii) the proprietor liable to pay such tax, or penalty, shall be liable to pay simple interest at the rate of two per cent of the amount of the tax or penalty due for each month or part thereof for the period for which the tax or penalty remains unpaid.
(3) Any tax, interest, or penalty which remains unpaid on the date specified in the notice of payment shall be recoverable,—
- (a) by attachment and sale or by sale without attachment of any property of such proprietor; or
- (b) from certain other persons by the assessing authority in such manner as may be prescribed.

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