Section 14 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
14. Recovery of tax, etc :-
(1)Where any [tax, penalty or interest is due] under the provisions of this Act, the Taxation Officer shall serve upon the operator a notice of demand in the prescribed form specifying the sum so payable to the State Government.(2)Where any sum specified as payable in the notice of demand is not paid within fifteen days from the date on which the notice was served on the operator the Taxation Officer may forward to the Collector of the district in which the operator has his residence or permanent place of business, a certificate under his signature specifying the amount of arrears due from the operator, and the Collector, on receipt of such certificate, shall proceed to recover from the operator the amount specified therein as if it were an arrear of land revenue: Provided that, no distraint shall be made in pursuance of this sub-section except at the instance, or with the consent of the State Government or such officer as may be authorised by the State Govern- ment in this behalf.(3)Distraints under sub-section (2) may also be made by such officer or class of officers as the State Government may, by general or special order, direct; and the officer making any such distraint shall forward the proceedings thereof together with the distrained articles to the Collector for further action under sub-section (2).
