Recovery of tax

Provided that the amount of interest under this sub-section shall be recalculated if the amount of taxis varied on appeal or revision or by any order of a competent Court. (7) The amount of interest payable Under sub-section (2), (3), (4) and (5) shall without prejudice to any other liability or penalty that the dealer may incur under this Act or under any other law for the time being in force, be added to the amount of the tax and shall also be deemed for all purposes to be part of the tax. (8) Where an order of assessment or reassessment referred to in sub-section (4) of section 32 or an order of assessment or reassessment referred to in sub-section (6) of section 32 has been made and tax payable is enhanced the dealer shall be liable to pay interest on such enhanced tax as if it was enhanced in the order of assessment made for the first time and for this purpose the date of service of the order of assessment and demand notice shall be deemed to be amended accordingly. (9) Where realization of any tax remained stayed by order of any Court or authority and such order of stay is subsequently vacated, the interest referred to in sub-section (6) shall be payable also for any period during which such order remained in operation. (10) [Any tax or other dues including late fee, if any] payable to the State Government under this Act, any amount of money which a person is required to pay to the assessing authority tinder sub-section (14) for which he is personally liable to the assessing authority under sub-section (17) shall, not withstanding any thing contained in any other law for the time being in force and subject to any special or general order of the State Government, be recoverable as arrears of Land Revenue, or in the prescribed manner by the assessing authority or any other officer authorised by the State Government in that behalf and such authority or officer shall, for the purposes of such recovery-- (a) have all the powers which a Civil Court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree; (b) have the power to require the assessing authority or such authorised officer having jurisdiction in any other area to make such recovery if the defaulter is or has property within the area of such other assessing authority or officer and there upon such other assessing authority or officer shall proceed to make recovery in the prescribed manner. (11) Notwithstanding any thing contained in sub-section (4) and (5) and notwithstanding any judgment, decree or order of any Court, Tribunal or other authority, where any notice of assessment and demand in respect of any tax or other dues under this Act, is served upon the dealer by' an assessing authority and an appeal, revision or other proceeding is filed in respect of such tax or dues then-- (a) where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is enhanced, the assessing authority shall serve upon the dealer a fresh notice in respect of the amount by which such tax or other dues are enhanced, and any proceeding in relation to the amount specified in the notice already served upon him before the disposal of such appeal, revision or other proceeding may be continued from the stage at which it stood immediately before such disposal ; (b) where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is reduced-- (i) it shall not be necessary to serve upon the dealer a fresh notice but only the reduced amount shall be realised, (ii) if any recovery proceedings are pending before any officer or authority other than the assessing authority, the assessing authority shall intimate such reduction to such officer or authority, (iii) any proceeding initiated on the basis of notice or notices served upon the dealer before the disposal of such appeal, revision or other proceeding, including any recovery proceeding may be continued in relation to amount so reduced from the stage at which it stood immediately before such disposal; (c) no fresh notice shall be necessary in any case where amount of the tax or other dues is not enhanced (with reference to the amount assessed by the assessing authority) as a result of such appeal, revision or other proceedings. (12) In respect of any sum recoverable under this Act as arrears of Land Revenue, the assessing authority may, after 90 days of the service of the order of assessment and notice of demand, forward to the Collector a certificate for recovery under his signature specifying the sum due. Such certificate shall be conclusive evidence of the existence of the liability of this amount on the person who is liable and the Collector on receipt of the certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land Revenue: Provided that no such certificate for recovery shall be issued before giving a notice to the person/dealer to this effect: Provided further that without prejudice to the powers conferred by this section the Collector shall, for the purpose of recovering the amount specified in the certificate shall have also all the powers which-- (a) a Collector has under the Revenue Recovery Act, 1890; and (b) a Civil Court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree. Explanation-- The expression Collector includes an Additional Collector or any other officer authorized to exercise the powers of Collector under the law relating to land revenue for the time being in force in the State. (13) (i) Every person responsible for making tax deduction at source in accordance with the provisions of this Section, if he is not registered dealer, shall submit an application in the prescribed form to the Assessing Authority for allotment of Tax Deduction Account Number. The application shall be disposed of by the Assessing Authority in such time and manner as may be prescribed; (ii) if the application is in order and particulars given therein are correct, the Assessing Authority shall allot him a Tax Deduction Account Number; (iii) Tax Deduction Account Number shall be mentioned in all the documents pertaining to deposit of tax and in all correspondence and returns filed. No person other than a registered dealer can make tax deduction at source unless he has applied for a Tax Deduction Account Number; (iv) If any person referred to in clause (i) above fails to apply for Tax Deduction Account Number, he shall be liable for penalty as per the provisions of this Act. (14) Notwithstanding anything contained in any law or contract to the contrary, the assessing authority may, at any time or from time to time, by notice in writing the copy of which shall be forwarded to the dealer at his last address known to the assessing authority, require-- (a) any person from whom any amount is due or may become due to the dealer, or (b) any person who holds or may subsequently hold money for or on account of the dealer, to pay to the assessing authority-- (i) forthwith upon the money becoming due or being held, or (ii) at or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from the dealer in respect of arrears of tax or other dues under this Act, or the whole of the money when it is equal to or less than that amount. Explanation-For the purpose of this sub-section, the amount due to a dealer or money held for or on account of a dealer by any person shall be computed after taking into account such claim if any, as may have fallen due for payment by such dealer to such person and as may be legally subsisting. (15) The assessing authority may at any time or from time to time amend or revoke such notice. (16) Any person making any payment in compliance with notice under sub-section (14) shall be deemed to have made the payment under the authority of the dealer and the receipt of the assessing officer shall constitute a good and sufficient discharge of the liability of such person to the dealer to the extent the amount referred to in the receipt. (17) Any person discharging any liability to the dealer after the receipt of notice referred to in sub- section (14) shall be personally liable to the assessing authority to the extent of the liability discharged or to the extent of the amount mentioned in such notice, whichever is less. (17A) If any amount is to be paid by a person to the Assessing Authority, under sub-section (14) of Section 34 of this Act, but the person fails to pay the amount, such person shall be liable to pay such amount not exceeding the amount due, as penalty, as directed by the Assessing Authority in writing, after giving him the opportunity of being heard. (18) Where a person, to whom a notice under sub-section (14) is sent, proves to the satisfaction of the assessing authority that sum demanded or any part of thereof is not due by him to the dealer, or that he does not hold any money for or on account of the dealer, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, as the case may be, to the assessing authority. (19) Notwithstanding any thing to the contrary contained in any law for the time being in force, any tax payable under the provisions of this Act together with interest or penalty, shall be due for payment immediately when it becomes payable or assessed in the manner provided in this Act or the rules made thereunder and any such amount payable by a dealer on account of tax, penalty or interest or any amount which a person is required to pay under this Act shall be a first charge on the property of the dealer or such person.