General mode of recovery

Tax202030 sections4 chapters

Chapter IV LAND TAX

Statutory text

(1) Any tax, interest or penalty payable under this Chapter shall be a charge on the taxable land in respect of which such tax, interest or penalty is payable.
(2) Without prejudice to other provisions of this Chapter, where any tax, interest or penalty payable by a landholder under this Chapter is not paid in accordance with the provisions of this Chapter or the rules made or notifications issued thereunder, it shall be recoverable as an arrear of land revenue and the assessing authority or any other officer authorised by the Inspector General of Registration and Stamps, Rajasthan, shall be empowered to recover such tax, interest or penalty by attachment and sale of movable or immovable property of such landholder and all the provisions of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) read with the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall mutatis mutandis apply.

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