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[Cites 0, Cited by 0] [Section 25(11)] [Section 25] [Entire Act]

State of Chattisgarh - Subsection

Section 25(11)(b) in The Chhattisgarh Value Added Tax Act, 2005

(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 Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) and for the purpose of effecting the recovery of such amount-
(i)the Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] shall have and exercise all the powers and perform all the duties of the Commissioner under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959);
(ii)an Additional Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said Code;
(iii)a Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] shall have and exercise all the powers and perform all the duties of the Collector under the said Code;
(iv)an Assistant Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] shall have and exercise all the powers and perform all the duties of the Assistant or a Deputy Collector under the said Code;
(v)a [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer and Assistant [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer shall have and exercise all the powers and perform all the duties of the Tehsildar under the said Code.