Section 34(10) in Uttaranchal Value Added Tax Act, 2005
(10)Any tax or other dues [including late fee if any] [Words inserted vide notification No. 331/XXXVI(3)/2010/52(1)/2010, dated 06-10-2010.] payable to the State Government under this Act, any amount of money which a person is required to pay to the Assessing Authority under sub-section (14) for which he is personally liable to the Assessing Authority under sub-section (17) shall, notwithstanding anything contained in any other law for the time being in force and subject to any special or general order of the State Government be recoverable as arrears of Land Revenue, or in the prescribed manner by the Assessing Authority or any other officer authorised by the State Government in that behalf and such authority or officer shall, for the purposes of such recovery-(a)have all the powers which a Civil Court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree;(b)have the power to require the Assessing Authority or such authorised officer having jurisdiction in any other area to make such recovery if the defaulter is or has property within the area of such other Assessing Authority or officer and there upon such other Assessing Authority or officer shall proceed to make recovery in the prescribed manner.
