Amendment status not verified — confirm the current text below against the official source.
refund such excess amourl ofinterest to such doaler' Recovery oftax, penalty and interest Any arnount oftax, penalty orjntcresldueundcrtbis Actfiom adealer' which rcmains unpaid afterthc date speclf:od in a notice of deman'1 i ssLrecl ii this behalfLrnder this Act of thc nlles macle thercunder, Llirccting Payment olsuch arnounl oftax. pellalty or lnterest' shall be rccoverable by lhe Tax Recovery lnspeclol i n accordance with the prov isio n s o f s llb sectio n (2) ollhjs section. section 50, scclion 5l or section 52 and thelules rcgulating lhe procedure for-rccovery oI tax, penalty and interest nladetheleundcr where $c State Govel-nmcnt 'lilects by general or special ol dea so to do ir respecl ofsuch class or classes oldcalers having lhcir places olbusiness in such area or ar eas as l'nay be spocilied in such order' Whereany amountoltax, penalty orinterBst isr'ecoverable in accordanccwiih sub-scction (l). theprcscribed authoiry shall scnd lo the Tax llecovel) lntPeclora cerlificaleurder ils signatu re speciFyi g the amollnt of lax' pcnalt)' or interest due iom the dealer' owncrorlessee ofwarehouse, pe6o11or owner ofgoods (hereinafter refened lo as lhe cefiificate-debtor)' alld the Tax RecoverJ lnspector shall, on rcceiptolsuch certificate' ploceedto recover fiom lhe cerdficate-del'ltor lhe amoulll specifie'lin lhe cellificateby one or more ofthe lollowing modcs in aocorclanccwith the lules as may be presclibed;- (a) attachmcnl encl salc ofthc movablc ploperly of llle cefili]cate-deblorl (b) atlachNent and sale of lhe immovable Pr-ope y oftlle cetlficate-debtor; (c) aflesl ofthe ccrlificate-debtor and his detertion in prisor': (d) appointing a receiver fol the mlnagementolthe movabls and immovablepropefties ofthe cc.1ific.r.c dehlo_ (2) (t)