Recovery of tax and other dues

(1) Any tax assessed or any other amount due under this Act from a dealer or other person may, without prejudice to any other mode of recovery, be recovered as if it were an arrear of land revenue. Notwithstanding anything contained in the Kerala Revenue Recovery Act, 1968, any amount due under this Act from a dealer or other person on the date of the default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or other amount under this Act: Provided that the time-limit of twenty-one days for a notice under this sub-section shall not apply to casual traders. (2) Any tax assessed or any other amount due under this Act from a dealer or other person may, without prejudice to any other mode of recovery, be recovered— (a) as if it were an arrear of land revenue; (b) on application to any Magistrate, by such Magistrate as if it were a fine imposed by him: Provided that no proceedings for such recovery shall be taken or continued as long as such dealer or other person has, in regard to the payment of such tax or other amount, as the case may be, complied with an order by any of the authorities to whom he has appealed or applied for revision, under the provisions of this Act. (3) If the tax assessed or any other amount due under this Act or any instalment thereof is not paid by any dealer or other person within the time specified therefor in the notice of demand or in the order permitting payment in instalments or within the time allowed for its payment by the appellate or revising authority, the dealer or other person shall pay, by way of penalty, in the manner prescribed, in addition to the amount due a sum equal to— (a) half per cent of such amount for each month or part thereof for the first three months after the date specified for its payment, (b) one per cent of such amount for each month or part thereof subsequent to the first three months aforesaid. (1) All particulars contained in any statement made, return furnished or accounts, registers or documents produced under the provisions of this Act or in the evidence given or affidavit or deposition made in the course of any proceeding under this Act or in any record of any proceeding relating to the recovery of a demand, prepared for the purposes of this Act, shall be treated as confidential and shall not be disclosed. (2) Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars- (i) to any officer of the Sales Tax Department of the State; (ii) for the purpose of prosecution under the Indian Penal Code (Central Act 45 of 1860), or under this Act in respect of any such statement, return, accounts, registers, documents, evidence, affidavit or deposition; (iii) to any person enforcing the provisions of this Act where it is necessary to disclose the same to him for the purposes of this Act; (iv) occasioned by the lawful employment under this Act of any process for the recovery of any demand; (v) to a civil court in any suit to which the Government are party and which relates to any matter arising out of any proceeding under this Act; (vi) occasioned by the lawful exercise by a public servant of his powers under the Kerala Stamp Act, 1959 (Act 17 of 1959), or the Indian Stamp Act, 1899 (Central Act 2 of 1899), to impound an insufficiently stamped document; (vii) to an officer of the Government of India or the Government of any State or Union Territory in India, if an agreement for disclosure on a reciprocal basis has been entered into between the Government and the Government of India or the Government of the State or Union Territory, as the case may be; (viii) to the Director of Statistics or any officer serving under him and authorised by him in this behalf, as may be necessary for conducting statistical survey; (ix) to an officer of any Department of the Government after obtaining- (a) the permission of the Inspecting Assistant Commissioner of the district, where such particulars are to be furnished by an officer subordinate to the Inspecting Assistant Commissioner; and (b) the permission of the Board of Revenue, where such particulars are to be furnished by an Inspecting Assistant Commissioner or an Appellate Assistant Commissioner or a Deputy Commissioner: Provided that such particulars shall be furnished under clause (ix) only in exceptional cases and that any officer obtaining such particulars shall keep them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment.