SI Government.

Any amount payable_bj a.taxable person in pursuance of an Initiation of recomJ order passed under this Act shallbe paid by suchpefSOll ? proceedings . . a period of three months from the d.ie of service of such order failing which recovery proceedings shall be initiated: Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require .. the said taxable person to make. such.J,>ayment within such .period less 'than a period of three months as'inay be specified by him. 79. (1) Where any amount. payable by a ?n to the · Recovery of tax.. Government under any of the provisions 'of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:- (a) the proper officer may deduct or may requife,any< other specified officer to deduct the amount so payabl?;from any :.rooa1ey owing to such perwn: which iμay be und? th? control of the proper officer or such other specified officer;

(b) , the proper officer. may recover or may require any other ?ed · officer :to rec:over the amount so payable by)?'·and ·selling any goods belonging to ?th '? which ? under the control ofthe proper officer or such other specified officer; · · · · " " · t..·s:· -'? •CJ (c) (i) the proper offic? may, by a? in writing. require any ot.ber ?l'Sf>n ?m?om money· is due or may beco?eaue to ?ch person or who hol?or,Dlay ?ubsequ?ily,hold money for or on.?unt'of.S9Ch,?- to pay to the Government s: eith.er .foJ1bwith upon the money;?mu:g,due 0( being held, or , within tl;le tip:le sPFcified in tp.e notice not being before the money becqmes due or is held, 'so mucbQf the money as is sufficient to pay the amount ?ue·froni·sucll person·or the whole ofthem<>geywl)en ifisequal to or less than that amount; (ii) every pepon to :whopi the DQtice is issued under sub-claμse, 0) ,, shall be bound to comp)¥ with sucb, nqti? and in particular, wher4 any such. ffl>tite is issued to a post o?. banking oompany or an insurer, it shall not be necessary to produce any pass book. deposit receipt. policy or any other documentfor the, purpose of any entry, 'endorsement or the·like being made before payment is made,nutwlthstanding any rule, practice or requirement to the contrary; (iii) in case the person to whom a··· notice under. sub-clause· (l) ··has been issued, fails to make the payment in pursuance thereof to the Goeernment, be'·· shall be deemed to be a defaulter 1n respect ofthe amount specified in the notice arid . all the consequences of this· Act or the rulei made thereunder shall f<>lld'w; (iv) the officer issuing a notice ? sub-clause (i) may,.?t any Um,1t,"'1llt:nd.,.fN··I'.? such. notice, or .. ?n,d the . time fQI'· roaking any payment in pqrswuice ofthe notice; .

{v) any person making any payment in col'.l)plia.nce. with no? issued un4er sub- cl?use. (j.) shaU be de«;? to have made the paym?nt VJ1<\?J'R.?,,4uthority of the person in default. 8RA. .. $uc,h;?ent betng credited ffi, ,? Gpv??l·•• .shall be 'deemed to constitute a good and sufficient disql.arge of the liability of such person to the person in default to the extent of the amount s?fied r?' the receipt; {vi) a11y:person .. 4isc!iarging /any liability to the person in default after service on him of the notic?. issued under . sub-clause. (i) shall be .persona.Py. liable· to 'the Government to the · ?ent · of the liability d!?harged or to the ?eht of the. J!?bility of the person !ii drfault for tax, ·interest and penalty, whichever is less; (vu) wJ;i,er.e, ? .. ??. on whom a notice is served und.?I sub:,cla??(i) pWve$ to the: satisfaction of the officer _'j?ulflg the. n<>pce that the money demanded. or. ?y part thereof was not due tol:he·person inddault orthat he did not hold any money for or on account of the person in default, at the tune the notice was served on>him, nor is the money demanded or any part,:,thereof, likely ta become due to the said person or be held for o'r on account. of such · p.eqJOn, · nothing. contained in this section shall be deemed to require the person on whom·the·.•hotice has been served ·to pay tQ the Government any sudt money or part thereof; ( d) the proper offi¢fr Jllay, in accordance with the rules to be made in this behalf, di? any movable or immovable property belongillg to or under the control of sucb .. p?pon, .. apd . cletain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distrc:? or keeping of the. pr?perty, remains unpaid· for a period of thirty ?y$. •ext after any such distress, may cause the sald property to be sold andwith the·proceeds of such ?e. may sati.Sfy the amount payable atia the costs mduding cost of sale .. remaihi.ng unpatd,,and shall ?ndet the m.rplus amount, if any; to,su.chfei'$on;

2ofl974 (e) the proper -0fficer may prepare a certificate signed by him?· the amoUI1t· due from such personind send itto the Collectorofthe district in ·•which such person owns any property or resides or carries on his business or,to-any officer authorised by the Government and the said Collector or the said officer, on receipt ofsuch certificate. shall p:roceetf to· recover from such person the amount specified thereunder as if it ·were an· arrear of land revenue; (0 Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the proper officer may file an application · to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him. (2) Where the terms of any bond or other Instrument executed under this Act or any rules or regulations made thereunder provide that ?y amount dueunder such instrument may be recovered in the. manner laid down in sub-section (1). the Fount may, without prejudice to any other mode of recovery, be recovered in accordance withthe provisions of that sub-section, · (3) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and · which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may . recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account ofthe Government. (4) Where the amount recovered under sub-section. (3). is less than the amount due to the Central Government and State Government, the amount to be credited to the account ofthe respective Governments shall be in proportion to the amount due to eaca such Government 80; On an application filed by a taxable person, the Commissioner .Payment of tax and other may, for reasons to be recorded in writing, exten? the time amount iD installments.- for payment or allow payment of any amount due under this Act, other thanthe amount due as per the liability self-assessed in any return; by such person in monthly installments not exceeding ?enty four. subject' to payment 'of interest under 'section 50, subject to· such conditions and limitations as may be prescribed:

Provided that where there is def1"1t ,in pa}'ll)fflt of any one installment on its due date, the whple puts? balance payable on suchdate shall . hffiome due . and, payabl? forthwith. and· shall, without any .further notice being served on the .person, be liable for recovery. 81. Where. a perso11, after any amounthas beco1I1e,due from him, creates a? on or parts "With the property belonging to him or in his possession by,way of sal?, mortgage, exchange. or any other modeof transfer whatsoeverof any of his properties in favourof any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in. respect of any tu or any other sum payable by thesaid person: Provided that, such charge or transfer shall' lipt be void if it is madefor adequate consideration, in good fai? and without notice : of the pendency of such proceedings under this Act or without notice of suclitax orother sum payable by thesaid person, -9r with the previouspermission. of the proper officer. I Transferof property to? void in certain cases. I I il of2016 82. Notwithstanding anything to the COlltrary contained in.?Y 1',w Tu to be first charge on for the time being in. force, save u, .o?erwise provided in. the property. Insolvency and Bankruptcy Code, 2016, any amount gayable by a.taxable person or·any other person on· account of tax. in?or.penaltywhich he is liable !OP,Y to the Government shall be a first giarge on the property of such taxable person or such?on. · ·· 83. (I) Where during the.pendencyofany proceedings under section62 or section or secijon.,?.or section or section or section .74, the CQ?ioner is of the opinion that forthe purpose of protecting the interest of the Government revenue, itis necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to thetaxable person in'such manner as·maybe prescribed. (2) · Every such provisional attachmentshall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (I). Pnwisional attachment-, protect revenue in certaill cases. 84. W11e.re a.'1y notice ofdemand in respect of any tax,, penalty. C'.ontinuation and interest or any other amount payable under this Act, (ht:reafter validation of certain · h' · r. ed " · d ") d recovery proceedin= m t is section re,etr to as Govemment ues • is serve i,- uponany taxable person 'or any other person and any· appeal or revision ?plication is filed. or •. any. other proceedings is inJti?ed in re.speptof such Government dues, then-

(a) wheresuch Government dues are enhanced in such appeal, .. revis!<.),Jl or other proceedings. the Commissioner shall serve upon the taxable person or any other person another notice ofdemand in respect of the amount by which such Government dues are enhanced and any:.3covery proceedings In ?lation to ·• such Goveriunent dues as are covered by the notice of demand ?ed upon him. before the disposal ofsuch appeal. revision or other proceedings m.ay. without tht, senice of any fresh notice of demand. be·continued· from the stage at which such proceedings· stood,blunediately before suqh disposal; (b) ,.where such Government dues are reduced in such appeal, revision·or in other procee<finss- (i) it shall not.be riecessaryfor the Commissioner to serve up.,n the 'taxable person a fresh notice of demand; (ii) the Q>mm.issioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending;. (iii) any recovery proceedings initiated on the basis of the demand served up<>n him prior to the· disposal of such appeal, revision or other proceedings may becontinued in relation to theamount so reducedfrom the stage at which such proceedings stood immediately before such disposal.

CHAPTER XVI LIABILITY TO PAY IN CE&TAIN CASES 85. . ( l) Where a taxable p;san, liable to pay tax under thisAct, transfers his bQSiness in whole or in part, by· sale, gift, lease, leave and license, hire .or in any other manner whatsoever, the taxable person and the ?n to whom the business is so transferred shall. jointly and severally, beliablewhollyortotheextentofsuchtransfer,topaythe tax, interest or any penalty due from the taxable person up to the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter. (2) Where the transferee of a business referred to in sub- section ( l) carries on such business either in his own name or. in some other name, he shall be liable to pay tax on the supply of goods or services or both effected by him with etfect &om the date of such transfer and shall. ifhe is a registaed persou under this ?,apply Within the presaibed time for amendmalt ofms certificate of registration. Liability in case of transfer of busineSS. 86. Where an agem, supplies or receives any taxable goods on Llability of agent and behalf of his principal. such agent and his principal shall, principal. joimly and severally, be liable to pay the .tax payable on· such goods under, this