Mode of recovery

Mode of recovery.-

1. (1) Without prejudice to other provisions of this Act, where any tax or other sum payable by a dealer or a person under this Act is not paid in accordance with the provisions of this Act 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 authority authorized by the Commissioner, shall be empowered to recover such tax or other sum by attachment and sale of movable or immovable property of such dealer or person 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.
2. (2) Notwithstanding anything contained in sub-section
3. (1) the Assessing Authority or any other authority authorized by the Commissioner may, at any time or from time to time by notice in writing, a copy of which shall be sent to the dealer at his last known address,-
   • (a) any person from whom any amount is due or may become due to a dealer who has failed to pay due tax or other sum on demand by the Assessing Authority; or
   • (b) any person who holds or may subsequently hold any money for or on account of such dealer, to pay into the Government Treasury or the Bank authorized to receive money on behalf of the State Government as may be prescribed.
4. (3) Notwithstanding anything contained in this Act, the Commissioner may, on an application made in this behalf by a dealer and after having got conducted such enquiry as he deems necessary and after recording his reasons in writing for so doing, reduce or waive, the amount of interest or penalty or both payable by such dealer under this Act, if he is satisfied that -
   • (i) the dealer is under financial hardship and is not in position to make full payment of the demand; or
   • (ii) to do otherwise would cause genuine hardship to the dealer.
5. (4) Every order made under sub-section
6. (3) shall be final and shall not be called in question by any civil court or any other authority.