Section 19(6) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(6)Any amount which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue.Explanation. - For the purposes of this section, the amount due to dealer or money held for or on account of dealer shall be computed after taking into account such claims, if any, as may be have fallen due for payment by such dealer to such person and as may be lawfully Substitutedisting.
