Recovery of tax

(1) Any tax or penalty due under this Act which remains unpaid shall be recoverable as an arrear of land revenue. (2) The prescribed authority may, for the recovery of any tax or penalty, issue a certificate to the Collector of the district, who shall proceed to recover the amount as if it were an arrear of land revenue. (1) [Verbatim content from supplied pages 7-8] (2) [Verbatim content from supplied pages 7-8] (1) If for any reason any tax payable under this Act, has escaped assessment or has been under assessed or assessed at a lower rate than the rate at which it is assessable, the prescribed authority, excluding the Commissioner of Commercial Taxes, may at any time within four years from the expiry of the year to which the tax relates, proceed to assess or reassess the tax, as the case may be, to the best of its judgment after issuing a notice to the assessee concerned and after making such enquiry as it considers necessary. Provided that the Commissioner may on existence of reasonable grounds being so satisfied relax the aforesaid of four years for a further period of two years. Provided that the tax shall be charges at the rate at which it would have been charged if such tax had not escaped assessment or, as the case may be, had not been under assessed or assessed at a rate lower than the rate at which it was assessable. (2) Where an observation has been made by the Comptroller and Auditor-General of India, in respect of an assessment or re-assessment made, and the prescribed authority is satisfied with the said observation, he shall proceed to re-assess the assessee with respect to whose assessment or re-assessment, as the case may be, the said observations has been made. Provided that no order under this section shall be passed without giving the assessee an opportunity of being heard. (3) if any assessee has failed to get himself registered or having been registered, has failed to submit any return, the prescribed authority shall, after giving the assessee a reasonable opportunity of making representation and after making such inquiry as he deems necessary pass an order assessing the amount of tax due, to the best of its judgement. (4) The amount of tax so assessed shall be paid within thirty days of receipt of the notice of demand from the prescribed authority. (5) In making an assessment under sub-section (1), the prescribed authority if it is satisfied that the escaped assessment was due to wilful nondisclosure of information or attempt to evade the tax by the assessee, the prescribed authority may also direct to pay in addition to the tax assessed a penalty which shall not be less than one and half times the tax so assessed but which shall not exceed three times the tax so assessed: Provided that no penalty under this sub-section shall be imposed unless the assessee affected has had a reasonable opportunity of showing cause against the imposition of such penalty. (1) If for any reason any tax payable under this Act, bas escaped assessment or bas been under assessed or assessed at a lower rate than the rate at which it is assessable, the prescribed authority, excluding the Commissioner of Commercial Taxes, may at any time within four years from the expiry of the year to which the tax relates, proceed to assess or reassess the tax, as the case may be, to the best of its judgment after issuing a notice to the assessee concerned and after making such enquiry as it considers necessary. Provided that the Commissioner rnay on existence of reasonable grounds being so satisfied relax the aforesaid of four years for a further period of two years. Provided that the tax shall be charges at the rate at which it would have been charged if such tax had not escaped assessment or, as the case may be, bad not been under assessed or assessed at a rate lower than the rate at which it was assessable. (2) Where an observation has been made by the Comptroller and Auditor-General of India, in respect of an assessment or re-assessment made, and the prescribed authority is satisfied with the said observation. he shall proceed to re-assess the assessee with respect to whose assessment or re-assessment, as the case may be, the said observations has been made. Provided that ao order under this section shall be passed without giving the assessee an opportunity ofheing heard. (3) it· any assessee has failed to get himself registered or having been registered, has failed to submit any return, the prescribed authority shall, after giving the assessec a reasonable opportunity of making representation and after making such inquiry as he deems necessary pass an order assessing the amount of tax due, to the best of its j udgmeut, (4) The amount of tax so assessed shall be paid within thirty days of receipt of the notice of demand from the prescribed authority. (5) In making an assessment under sub-section (1), the prescribed authority if ii is satisfied that the escaped assessment was due to wilful nondisclosure of informarion or attempt to evade the tax by the assessee, the prescribed authority may also direct to pay in addition to the tax assessed a penalty which shall not be less than one and half times the tax so assessed but which shall not exceed three times the tax so assessed: Provided that no penalty under this sub-section shall be imposed unless the assessee affected has had a reasonable opportunity of showing cause against the imposition of such penalty. (2) The amount of tax due from any assessee shall be assessed separately for each year within a period of four years from the expiry of the year to which the assessment relates.