Section 17 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
17. Payment and recovery of tax.
(1)The tax under this Act shall be paid in such manner and in such instalments, if any, and within such time, as may be prescribed.(2)[ If a default is made in making payment in accordance with sub-Section (1), the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the person or persons liable to pay tax under this Act.] [Substituted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.][***] [Deleted '(3) Notwithstanding anything contained in sub-section (2), the State Government may, subject to such conditions as may be prescribed, remit, the whole or any part of the penalty alongwith interest payable in respect of any period by any person or class of persons.' by Rajasthan Act No. 15 of 2005, dated 20.5.2005.](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.
