Recovery of arrears of tax and on demand

Recovery of arrears of tax and on demand.--

1. (1) Any arrears of tax or penalty imposed under this Act shall be recoverable as an arrear of land revenue.
2. (2) Notwithstanding anything contained in sub-section (1), if it is reported to the [Assessing authority] or any officer specially empowered in this behalf by the Commissioner that the tax is due from an owner of a motor vehicle and he has not paid the same within the time allowed to him in this behalf, a notice shall be issued to him in the manner considered feasible by that officer to appear and to show cause why the tax may not be realised from him.
3. (3) If the owner fails to appear or to show cause to the satisfaction of that officer that the tax had been paid, the officer may direct that until the tax is paid the motor vehicle in respect of which the tax is due shall not ply. [A copy of the order shall be forwarded to the [Registering authority] as defined in the Motor Vehicles Act, 1939,] and the said authority shall, notwithstanding the provisions of the Motor Vehicles Act, 1939, suspend the permit of the vehicle and shall not allow it to ply for the period during which the arrears of tax or any other amount payable under this Act remain unpaid.
4. (4) An order passed ex-parte may be set aside by the officer on sufficient cause being shown in that behalf [within thirty days from the receipt of an application requesting to set aside the order] and after such order has been set aside the proceedings may start by the officer from the stage at which the ex-parte proceedings were taken.
5. (5) The provisions of the Code of Civil Procedure, Svt. 1977, shall apply mutatis mutandis to the proceedings in respect of service of processes on the assessee and the [Assessing authority] and the officers specially empowered by the Commissioner under sub-section
6. (2) shall have the powers of a Civil Court in respect of the summoning of witnesses and the production of documents.