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Home›State Acts›The Tripura Professions Trades, Callings and Employments Taxation Act, I997›section 11

section 11

Recovery of tax, etc.

The Tripura Professions Trades, Callings and Employments Taxation Act, I997
Tax28 sections
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Statutory text

All arrears of tax, penalty, interest and fees under this Act shall be recoverable as arrears of land revenue.

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← section 10section 12 →

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Contents

28 matching sections

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Levy and charges of tax.
  4. 4Employer’s liability to deduct and pay tax on behalf of employees.
  5. 5Registration and enrolment
  6. 6Returns.
  7. 7Assessment of employers.
  8. 8Payment of Tax.
  9. 9Consequences of failure to deduct or to pay tax.
  10. 10Penalty for non-payment of tax.
  11. 11Recovery of tax, etc.
  12. 12Authorities for the purposes of this Act.
  13. 13Collecting agent.
  14. 14Appeal, revision and rectification of mistakes.
  15. 15Accounts.
  16. 16Special mode of recovery.
  17. 17Production and inspection of accounts and documents and search of place of work, etc.
  18. 18Determination of tax payable by employers and/or enrolled persons:
  19. 19Refund.
  20. 20Offences and Penalties.
  21. 21Offence by Companies.
  22. 22Power to transfer proceedings.
  23. 23Compounding of offences.
  24. 24Power to enforce attendance, etc.
  25. 25Bar to Proceeding.
  26. 26Power to make rules.
  27. 27Exemption
  28. 28Repeals and savings
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