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 authority may, by notice, require any person from whom money is due or may become due to the person liable to pay tax, to pay the same to the State Government. (a) Such payment shall be deemed to be a valid discharge of the liability of the person to the taxpayer. (b) If the person fails to comply with such notice, he shall be personally liable to pay the amount. (1) The Commissioner may, by order in writing, transfer any proceeding or class of proceedings under this Act, from himself to any other officer, and he may likewise transfer any such proceeding (including a proceeding already transferred under this sub-section) from any such officer to himself or to any other officer : Provided that nothing in this sub-section shall be deemed to authorise the Commissioner to transfer any proceeding in respect of an assessee from one officer to another officer if the assessee has no objection to such transfer and if the objection is made before the order of transfer is passed. (2) The transfer of a proceeding under sub-section (1) shall not entitle an assessee to re-open any matter already completed or to require that any proceeding taken to the stage of the transfer shall be re-taken, or that the officer to whom the proceeding is transferred shall be required to hear any matter or witness again, unless he, for sufficient reasons, which shall be recorded in writing, thinks it necessary to do so. Explanation : For the purposes of this section, 'officer' means any person appointed under section 3 to assist the Commissioner. (3) Proceeding means any proceeding under this Act in respect of any assessee, including a proceeding relating to the collection of tax, or for the imposition of penalty, or for any prosecution, whether or not such proceeding is pending at the time of transfer. (1) Where an offence under this Act, has been committed by any company, every person who at the time the offence was committed was in charge of and was responsible to such 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, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance 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 be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation: For the purposes of this section. - (a) "company" means any body corporate and includes a foreign company, firm or other association of individuals; and (b) "director" in relation to a firm means a partner in the firm. (1) Where an offence under this Act, has been committed by any company, every person who at the time the offence was committed was in charge of and was responsible to such 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, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance 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 be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation: For the purposes of this section.- (a) "company" means any body corporate and includes a foreign company, firm or other association of individuals; and (b) "director" in relation to a firm means a partner in the firm