section 25
Special mode of recovery
The Rajasthan Finance Act, 2020Tax202030 sections4 chapters
Chapter IV LAND TAX
Statutory text
- (1) Notwithstanding anything contained in section 24 or any law or contract to the contrary, the assessing authority or any other officer authorised by the Inspector General of Registration and Stamps, Rajasthan, may, at any time or from time to time by notice in writing, a copy of which shall be sent to the landholder at his last known address, require, –
- (a) any person from whom any amount is due or may become due to the landholder who has failed to pay tax, interest or penalty on demand by the assessing authority; or
- (b) any person who holds or may subsequently hold any money for or on account of such landholder- to pay into the Government treasury or the bank authorised to receive money on behalf of the State Government, in the manner specified in the notice issued under this section either forthwith or upon the money becoming due from him or being held by him, within the time specified in the notice (not being before the money becomes due or it is held), so much of the money as is sufficient to pay the amount due from the landholder in respect of the demand of tax, interest or penalty under this Chapter, or the whole of the money when it is equal to or less than that demand. Explanation.– For the purpose of this sub–section, the amount due to a landholder or money held for or on account of a landholder by any person shall be computed after taking into account such claims, if any, as may have fallen legally due for payment by such landholder to such person.
- (2) The authority issuing a notice under sub–section (1) may at any time, or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of this notice.
- (3) Any person making any payment in compliance with a notice issued under sub–section (1) shall be deemed to have made the payment under the authority of the landholder and the treasury receipt or the challan of the bank for such payment shall constitute a good and sufficient proof of discharge of the liability of such person to the extent of the amount specified in the receipt or the challan.
- (4) Any person, who discharges any liability by making payment to the landholder or otherwise, after service on him of the notice issued under sub–section (1), shall be personally liable to the State Government to the extent of the liability discharged or the amount of demand, whichever is less.
- (5) Any amount or money which a person is required to pay under sub–section (1) or for which he is personally liable to the State Government under sub–section (4) shall, if it remains unpaid, be recoverable in accordance with the provisions of this Chapter as if he is a landholder.
- (6) The provisions of this section shall be without prejudice to any action that may be taken for the recovery of arrears of tax, interest or penalty, if any, due from a landholder.
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