Amendment status not verified — confirm the current text below against the official source.
(1) Where any amount. payable by a ?n to the · Recovery of tax.. Government under any of the provisions'of this Act or the rules made thereunder is not paid,the proper officer shall proceedto recover the amount by one or more of the followingmodes, namely:- (a) the proper officer may deduct or may requife,any< other specifiedofficer to deduct the amount so payabl?;fromany :.rooa1ey owing to such perwn: which iµay be und? th? control of the proper officer or such other specifiedofficer; 95 (b) , the proper officer. may recover or may require any other ?ed · officer :to rec:over the amount so payable by)?'·and ·selling any goods belonging to ?th '? which ? under the control of the proper officer or such other specified officer; · · · · " " · t..·s:· -'? •CJ (c) (i) the proper offic?may,by a? in writing. require any ot.ber?l'Sf>n ?m?om money· is due or may beco?eaue to ?ch person or who hol?or,Dlay?ubsequ?ily,hold money for or on.?unt'of.S9Ch,?- to pay to the Government s: eith.er .foJ1bwith upon the money;?mu:g,due 0( beingheld, or , within tl;le tip:le sPFcified in tp.e notice not being before the money becqmes due or is held, 'so mucbQfthe money as is sufficient to pay the amount ?ue·froni·sucll person·or the whole ofthem<>geywl)enifisequal to or less than that amount; (ii) every pepon to :whopithe DQtice is issued under sub-claµse, 0) ,, shall be bound to comp)¥ with sucb, nqti? and in particular, wher4 any such. ffl>tite is issued to a post o?. banking oompany or an insurer, it shall not be necessary to produce any pass book. deposit receipt. policy or any other document for the, purpose of any entry, 'endorsement or the· like being made before payment is made,nutwlthstanding any rule, practice or requirement to the contrary; (iii) in case the person to whom a··· notice under. sub-clause· (l) ··has been issued, fails to make the payment in pursuance thereof to the Goeernment, be'·· shall be deemed to be a defaulter 1n respect ofthe amount specified in the notice arid . all the consequences of this· Act or the rulei made thereunder shall f<>lld'w; (iv) the officer issuing a notice ? sub-clause (i) may,.?t any Um,1t,"'1llt:nd.,.fN··I'.? such. notice, or ..?n,d the . time fQI'·roaking any payment in pqrswuice ofthe notice; . 96 {v) any person making any payment in col'.l)plia.nce.with 4 no? issued un4er sub- cl?use. (j.) shaU be de«;? to have made the paym?nt VJ1<\?J'R.?,,4uthority of the person in default. 8RA. ..$uc,h;?ent betng credited ffi, ,? Gpv??l·•• .shall be 'deemed to constitute a goodand sufficient disql.arge of the liability of such person to the person in default to the extent of the amount s?fied r?' the receipt; {vi) a11y:person ..4isc!iarging/any liability to the person in defaultafter service on him of the notic?.issued under . sub-clause. (i) shall be .persona.Py. liable· to 'the Government to the · ?ent · of the liability d!?harged or to the ?eht ofthe.J!?bilityof the person !ii drfault for tax, ·interest and penalty, whichever is less; (vu) wJ;i,er.e, ? .. ??. on whom a notice is served und.?I sub:,cla??(i) pWve$ to the:satisfaction of the officer _'j?ulflgthe. n<>pcethat the money demanded. or.?y part thereof was not due tol:he·person inddault orthat he did not hold any money for or on account of the person in default, at the tune the notice was served on>him, nor is the money demanded or any part,:,thereof,likely ta become due to the said person or be held for o'r on account. of such · p.eqJOn, · nothing. contained in this section shall be deemed to require the person on whom·the·.•hotice has been served ·to pay tQ the Government any sudt money or part thereof; (d) the proper offi¢fr Jllay, in accordance with the rules to be made in this behalf, di? any movable or immovable property belongillg to or under the control of sucb ..p?pon, .. apd .cletain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distrc:? or keeping of the. pr?perty, remains unpaid· for a period of thirty ?y$. •ext after any such distress, may cause the sald property to be sold andwith the·proceeds of such ?e. may sati.Sfy the amount payable atia the costs mduding cost of sale ..remaihi.ng unpatd,,andshall ?ndet the m.rplus amount, if any; to,su.chfei'$on; 2ofl974 97 (e) the proper -0fficer may prepare a certificate signed by him?· the amoUI1t· due from such personind send itto the Collectorofthe district in ·•which such personowns any propertyor resides or carries on his business or,to-any officer authorised by the Government and the said Collector or the said officer, on receipt of such certificate. shall p:roceetfto· recover from such person the amount specifiedthereunder as if it ·were an· arrear of land revenue; (0 Notwithstandinganythingcontained in the Code of Criminal Procedure, 1973, the proper officer may file an application · to the appropriate Magistrate and such Magistrate shall proceedto recover from such person the amount specifiedthereunder as if it were a fine imposedbyhim. (2) Where the terms of any bond or other Instrument executed under this Act or any rules or regulationsmade thereunder provide that ?y amount due under such instrument may be recovered in the. manner laid down in sub-section (1). the Fount may, without prejudiceto any other mode of recovery, be recovered in accordance with the provisionsof that sub-section, · (3) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and · which remains unpaid,the proper officer of central tax, during the course of recovery of said tax arrears, may . recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government. (4) Where the amount recovered under sub-section. (3).is less than the amount due to the Central Government and State Government, the amount to be credited to the account of the respective Governments shall be in proportion to the amount due to eaca such Government 80; On an applicationfiled bya taxable person, the Commissioner .Payment of tax and other may, for reasons to be recorded in writing, exten? the time amount iD installments.- for payment or allow payment of any amount due under this Act, other than the amount due as per the liabilityself-assessed in any return; by such person in monthly installments not exceeding?enty four. subject'to payment 'of interest under 'section 50, subject to· such conditions and limitations as may be prescribed: 98 Provided that where there is def1"1t ,in pa}'ll)fflt of any one installment on its due date, the whple puts? balance payable on such date shall . hffiome due .and,payabl?forthwith. and· shall, without any .furthernotice being served on the .person, be liable for recovery.