Section 25(11) in The Chhattisgarh Value Added Tax Act, 2005
(11)(a)If any amount of tax, interest, penalty, or any other amount due under this Act or the Acts repealed by Section 52 of Act No. 2 of 1959 or the Act repealed by Section 81 of Act No. 5 of 1995 or the Act repealed by this Act (hereinafter referred to as the repealed Act) remains unpaid on the expiry of the period prescribed for the payment thereof by or under this Act or the repealed Act or on the expiry of the period specified in any notice of demand or order issued or made under this Act or the repealed Act or the rules made thereunder, for the payment thereof, the dealer or person liable to pay such amount shall be deemed to be in default as to the whole of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 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.(c)Every notice issued or order passed in exercise of the powers conferred by clause (b), shall for the purpose of Sections 48, 49, 55, 56 and 66 of this Act be deemed to be a notice issued or an order passed under this Act.
