Amendment status not verified — confirm the current text below against the official source.
(2) .19 (3) The prescribed authority may send a ce[il]crle undcr sub secLion (2)' notwjthstanding that proceedings lbr recovery ol slch lzlx' penally or inleresl have been iniliatcd or irre ron I I n u i r I by anY olhermode (4) The Stale Govemment may, for the puryose ol'this section and seclions 46 to 49' dpPoint' by iotification, such number of Tax l{ecovely lnspecto$ under section 4 ol the Sikkim (Coliection ofTaxes and PrcveDtion ofEvasion ofPaymenl ofTaxes) Act' 198? (Act No' 7 o11987) and specity the alea()1 arcas over which they shall cxercisejuriscliction' (5) on rcceiptofthe cefiificate under slrb-section (2)' thc Tax Recovery lnspector s hall serve a nodcc along with a true and authenticated copy ofit to the ccftillcate-deblor' in thc lilrn and manner Prescribed. (6) On and from the date olthe leceipt olthe notice under sub-section (5)' lhe ccrtil'icate-debtol shdl nol tralrsferhis inxnovabte prope[y ol nny intelest theein and ^ny such tlrnster olthe said prope y orany intercsttherein shallbe void' (7) The certificatc-debtor may, within thl y days Iiom the seNice ol'the notice requircd by sLlb- sectior (5), ol where the notice has not bcen dlly seNed' then' wilhi tlil1y days from the execution of any Drocess lbr erfbrcing the cerlificale' tlle his objections (lenying his ll'rbility in whole o1 pall olthe lmmoviLble propeny specilie'l in the certificale in the foflr and mannel as me) bc n'eic'ibeJ' (8) TheTaxRecovery Inspectot-lo whomtheoriSinal ceffificate is sent shal]' subjectlo the pr'ovisions ofsub-seclion (I) olsection43 hearthe petition' take evidence' ifneocssary and determine wherher the certificate-debtor is liable for the whole or any paft ol the amounl tbr which certiticate was signed (9) Wherc any ploceeding tbrthe rccovery ofany amounl oftax' penulty or irrleiesl rlmilining unpaidhavebeencorrmencedundefthisChaptelandtheamoLrntof!ax,pcnaltyolintr-Itstis subsequently modified, enhanced ot red uced in consequence ol any assessmcnl mT de ol orderpassedon appeal, rcvision orreview' underthis Act' theprcscribcd authority miy' jlr such mannerand withi[ such perod as may be prescdbed' infofiIl the certiiicate-debtor and theCol]ectololfieTaxRecoverylnspectotasthecasemaybe'bywhomolInderwhose oder the recovery is being made or to be made and thereupon such procecdilgs may be continued as if the amounl of lax, penahy or intercst as modified' enhanced or reduced has been substituted for the amountoftax' penalty or in[ercst \\ hich was to be'ecovered undel sub-section (1). 40 (10) wlrre rtre cenificate debtor fails to pay the amount specified ln rie notice issued u del sLrb- section (5) within fiirry days from thedaE olscrvi'c rlfsuch noLice' the ceflificaledeblor shall pay a simple intere'st at the mte of two pel ceotum for each calendar- month o I dclalrlt from the dale immedialely following the end ofthe pedod specifierl iu such notice up lo the daie pl eceding the date offull palment specified in such rotice upon so much ofthe amount as lentaitts unpaid.