Amendment status not verified — confirm the current text below against the official source.
lhlidity ofCertiticate fbr Tax Recovery- (l) Whcn the plesclibed authorily lbrwi]rds e ce llcate1oxTtIx Recover) Ins]lcctor undcrscctlon 216, it shallro! be opcn to lhe ce illcate-deblor lo disputc betbrc the ?rx Recovcry Inspcctol' thc propdcty orcoucctness olthc llssessmenr oflx\, lmposition ofpenalty or determination ol rntelest uoder L\is Act ard no objectior'l to such ceflitlcaLeon aDy such g()unLl shall be cnLeruined by the Tax Rccovcry Inspccior. Il is hereby declared lhal where dny dmount oItax, pcnalty or intercst is leco!errble iI accordancewiththeprovisionsolsubsection(J)olsecdor46-thep|ovisionsoltheSlkkim (Col lec tion ol Taxes an d Pr:evenlion of Evasion oI Pay mcnr of'lax es) A ct. I 9 87. shall nor .rppiy to ery proceedings Lr the recovery ol sLrch amount ofux. peraity or interest. 'I\'ansmission of Certificates lbr Tri Rc.overy to Collector in certaill c:rses- Where any amourrt oftax, pcnalty orintelcstduc liom ac{rdUc&to debtorctnnotbc rccovcrcd by the Tux Recovery lrlspectorby any orle ofthc modes ieleffed to in seclion45 and wherc the Tax llecovcry I n spcclor hes i nfbrmtknr thlt s uc h cefiiilciLte dc btor o rvns any pi opcl ty ouLside Silikim, the amount olsuch tax, penrhy or intelestlemaining unpald shall bc dccmed ro bc an a(ear ofland rcvenue and the'l'ax Recovery lnspector'shall arpply to theColleclorol tlle disll.ict in Sillim in which srch certiticate-debtorcafiics on his business, hxs h]s principal place ofbusiness or his goods have been seized, as the case m:ry be. lor thc recovcry ollhc said tunount in accordance \\,ith the provisio s olfte law for thetime beirgirllbrce irSikkim. Spccial mode'ofrccovery oftax, penalty al1d intercst - \o!\rilhstaoding fte lbrlviuding ofa celdficatc undersection 46lbrrccoverJ ol aoy amounl of tax. penehy or inteirst. the prescribed authority tuy, at xny tirre, by notice in the prescribcd ibrnr, requirc any person liom whorr lnoley is dLre or- may beconte due to a de ]er or iLrry