Crediting amount of tax collected to State Government and submission of return of collection by collecting authority.

Tax197930 sections

Statutory text

(1) Within a period of thirty days from the date of recovery of the tax and penalty, if any, the amount so recovered shall, from time to time, be paid by the Municipal Commissioner to the State Government.
(2) The proceeds of the tax and penalty, if any, collected and paid to the State Government under the last preceding sub-section shall be credited to the Consolidated Fund of the State.
(3) Within three months from the date of expiry of every year, the Municipal Commissioner shall furnish to the State Government a return showing the aggregate amount of tax assessed by the assessing authority in respect of that year, and the aggregate amount of such assessed tax and penalty, if any, collected by the collecting authority in that year.

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