Recovery of tax.Rule 37

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..... of assessment served on the person for such an amount shall constitute a demand for payment of the amount stated in the assessment by the time stipulated in the notice of assessment. (2) On an application made before the expiry of the due date under section 35 of this Act, the Commissioner may, in respect of any dealer or person and for reasons to be recorded in writing, extend the time f .....

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..... y, composition money or other amount due or part thereof by ordering the forfeiture of the whole or any part of the security. (5) Where any security tendered for the purposes of this Act is to be sold, it shall be sold in the manner stipulated in section 63 of this Act. 2 [ (6) Where any amount of tax, interest or penalty, composition money or other amount due under this Act .....

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..... e prescribed, - (a) attachment and sale of movable property of the certificate debtor; (b) attachment and sale of immovable property of the certificate- debtor; (c) arrest of the certificate-debtor and his detention in prison for a period of fifteen days; (d) appointing a receiver for the management of the movable and immovable properties of .....

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..... sequently to the service of the said certificate shall be postponed. (9) The certificate-debtor may, within thirty days from the service of the certificate, present to the Commissioner a petition denying his liability in whole or in part. (10) The Commissioner shall hear the petition, take evidence, if necessary, and determine whether the certificate-debtor is liable for the who .....

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..... d under sub-section (3). ] ------------------------------------- Notes:- 1. Substituted vide DVAT (Second Amendment) Act, 2005; Notification No. F.14(29)/LA/2005/333, Dated 16/11/05, w.e.f. 16.11.2005. before it was read as:- (3) Any amount of a tax, interest or penalty, composition money or other amount due under this Act which remains unpaid, shall be recoverable as .....

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