Article 29 - Assistance in collection - Norway (Old - Effective upto 31-3-2012)

ARTICLE 29 - Assistance in collection - 1. The Contracting States undertake to lend assistance and support to each other in the collection for taxes covered by this Convention which may no longer be contested in the State making the request. 2. A request for assistance in the recovery of tax claims of either of the Contracting States which may no longer be contested in that State will be accepted for enforcement by the other Contracting State and such tax claims shall be recovered in accordance with the laws and administrative practice applicable to the enforcement and collection of its own taxes. 3. The request for assistance in the recovery of a tax claim shall be accompanied : (a) by a declaration that the tax claim concerns a tax covered by the Convention and that it may no longer be contested ; (b) by an official copy of the instrument permitting enforcement in the State making the request ; (c) by any other document required for recovery ; and (d) where appropriate, by a certified copy of any relevant decisions of the administrative body or a court of law. 4. In the case of Indian tax, the request will be sent by the Central Board of Direct Taxes, Department of Revenue to the Ministry of Finance, Government of the Kingdom of Norway, and, in the case of Norwegian tax, the request will be sent by the Ministry of Finance to the Central Board of Direct Taxes, Department of Revenue, in India. 5. Where the tax claim has not become final by reason of being subject to appeal or any other proceeding, a ContractingState may, in order to protect its revenues, request the other Contracting State to take such interim measures as are lawful under the laws of that other Contracting State. 6. A request for assistance in collection of taxes due from a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State making the request. 7. The Contracting State in which tax is recovered in pursuance of paragraphs (1), (2) and (5) of this article shall immediately thereafter remit the amount so recovered to the other Contracting State.