Liability for payment of tax or demand

Liability for payment of tax or demand.-

1. (1) The tax or the demand shall be payable by a dealer or a person on the basis of an assessment or an order passed under this Act. Explanation I.- The interest, penalty, or any sum payable under this Act shall be deemed to be tax for the purpose of collection, recovery and for all matters ancillary or incidental thereto. Explanation II.-The demand shall include any amount payable by a person or a dealer under this Act or the rules.
2. (2) The tax paid by a dealer or a person shall be adjusted against the tax liability or the amount held payable in pursuance of an order passed under this Act and the balance of the amount shall be payable by such dealer or person within thirty days from the date of service of the notice or within a period of less than thirty days, as may be determined by the Assessing Authority or auditor or any other authority authorized by the Commissioner in the special circumstances and for reasons to be recorded in writing.
3. (3) In default of the payment of tax or demand payable under sub-section
4. (1) or sub-section (2), the amount of tax or demand shall be recoverable in accordance with the provisions of this Act including the provisions of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) and the Revenue Recovery Act, 1890 (Central Act No. 1 of 1890).
5. (4) Where the recovery of tax or demand or any part thereof is stayed, the amount of such tax or demand ultimately found due shall be recoverable with interest as per provisions of this Act, and such interest shall be payable on such amount from the date the tax or demand first became due.
6. (5) Notwithstanding anything contained in this Act, the liability for payment of demand in the following cases shall be such as may be prescribed:-
   • (i) in the case of representatives of a deceased person; or
   • (ii) in the case of dissolution/ discontinuance/partition of business; or
   • (iii) in the case of transfer of business; or
   • (iv) in the case of amalgamation and merger of companies; or
   • (v) in the case of principal and agent; or
   • (vi) in the case of firms and partners; or
   • (vii) in the case of directors of a company.