Section 34(12) in Uttaranchal Value Added Tax Act, 2005
(12)In respect of any sum recoverable under this Act as arrears of Land Revenue, the Assessing Authority may, after 90 days of the service of the order of assessment and notice of demand, forward to the Collector a certificate for recovery under his signature specifying the sum due. Such certificate shall be conclusive evidence of the existence of the liability of this amount on the person who is liable and the Collector on receipt of the certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue:Provided that no such certificate for recovery shall be issued before giving a notice to the person/dealer to this effect;Provided further that without prejudice to the powers conferred by this Section the Collector shall, for the purpose of recovering the amount specified in the certificate shall have also all the powers which-(a)a Collector has under the Revenue Recovery Act, 1890; and(b)a Civil Court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree.Explanation. - The expression Collector includes an Additional Collector or any other officer authorised to exercise the powers of Collector under the law relating to land revenue for the time being in force in the State.
