Recovery of tax

(1) The tax payable under this Act shall be paid in the manner as may be prescribed. If any tax due is not paid by the dealer, it shall be recovered as an arrear of land revenue. The provisions of the Jharkhand Value Added Tax Act, 2005, regarding the recovery of tax, shall, mutatis mutandis, apply to the recovery of tax payable under this Act. (2) Notwithstanding anything contained in sub-section (1), if the tax is not paid in the prescribed manner, the prescribed authority may, after giving the dealer a reasonable opportunity of being heard, impose a penalty, which shall not exceed the amount of tax due, in addition to the tax and interest payable by the dealer. The penalty so imposed shall be recoverable as an arrear of land revenue as if it were a tax under this Act. Special provisions may be made by the State Government for the recovery of tax in case of default. (a) In case of non-payment of tax, the prescribed authority may detain the goods. (b) In case of non-transfer of goods as prescribed, the dealer shall be liable to pay the tax, interest and penalty. (1) Every registered dealer liable to pay tax under this Act shall furnish a return in such form and in such manner as prescribed, for each tax period, to the prescribed authority and shall pay the full amount of tax due as per the provisions of this Act. (2) Each registered dealer shall furnish such return within 21 days from the expiry of the relevant tax period. (1) Where an offence under this Act or the rules has been committed by an assessee company, every person who at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that, nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-Section (1), where an offence under this Act has been committed by an assessee company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation - for the purpose of this Section - (a) 'company' means as defined under this Act; and (b) 'director' in relation to a firm means a partner in the firm.