Section 17(4) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(4)Any tax assessed, or any other amount due under this Act from a dealer may, without prejudice to any other mode of collection, be recovered -(a)as if it were an arrear of land revenue, or(b)by attachment an i sale or by sale without attachment of any property of such dealer or any other person by the prescribed officer in accordance with such rules as may be made under this Act,(c)on application to any judicial Magistrate having jurisdiction, by such Magistrate, as if it were a fine imposed by him:Provided that where a dealer who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority n regard to the payment of tax or other amount, no proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or application for revision.
