(11)(a)If any amount of tax, interest, penalty, or any other amount due under this Act or the Acts repealed by Section 52 of Act No. 2 of 1959 or the Act repealed by Section 81 of Act No. 5 of 1995 or the Act repealed by this Act (hereinafter referred to as the repealed Act) remains unpaid on the expiry of the period prescribed for the payment thereof by or under this Act or the repealed Act or on the expiry of the period specified in any notice of demand or order issued or made under this Act or the repealed Act or the rules made thereunder, for the payment thereof, the dealer or person liable to pay such amount shall be deemed to be in default as to the whole of the amount then outstanding.(b)When a dealer or person is in default or is deemed to be in default under clause (a), the amount outstanding shall be recoverable as an arrear of land revenue according to the provisions of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) and for the purpose of effecting the recovery of such amount-(i)[ the Appellate Hoard shall have and exercise all the powers and perform all the duties of the Board of Revenue under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959);] [Inserted by M.P. Act No. 9 of 2009.](ii)[] [Renumbered by M.P. Act No. 9 of 2009.] the Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959);(iii)[] [Renumbered by M.P. Act No. 9 of 2009.] [Director of Commercial Tax and an Additional Commissioner of Commercial Tax] [Substituted by M.P. Act No. 9 of 2009.] shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said Code;(iv)[] [Renumbered by M.P. Act No. 9 of 2009.] a Deputy Commissioner of Commercial tax shall have and exercise all the powers and perform all the duties of the Collector under the said Code;(v)[] [Renumbered by M.P. Act No. 9 of 2009.] an Assistant Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of [Sub-Divisional Officer] [Substituted by M.P. Act No 9 of 7009.] under the said Code;(vi)[] [Renumbered by M.P. Act No. 9 of 2009.] a Commercial Tax Officer and Assistant Commercial Tax Officer shall have and exercise all the powers and perform all the duties of the Tahsildar under the said Code.(c)Every notice issued or order passed in exercise of the powers conferred by clause (b), shall for the purpose of Sections 46, 47, 53, 54 and 66 of this Act be deemed to be a notice issued or an order passed under this Act.(d)Notwithstanding anything contained in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959), where 25 per cent of the sale value is deposited by the purchaser for the purchase of property sold in auction in consequence of the recovery proceedings, the purchaser may apply to the Commissioner in writing to permit him to pay the balance amount in instalments. The Commissioner may allow him to pay such amount in instalments with interest thereon on such conditions as he may deem fit to impose.(e)[ Save as provided in sub-clauses (i) to (v) of clause (b), no order passed or proceeding initiated in exercise of the powers conferred by sub-clause (vi) of clause (b) shall be called into question in any Revenue Court and save as provided in sub-clauses (i) to (v) of clause (b), no appeal or application for review or revision shall lie against any such order or proceeding before any Revenue Officer.] [Inserted by M.P. Act No. 9 of 2009.]
