Section 32(13) in The M.P. Vanijyik Kar Adhiniyam, 1994
(13)(a)If any amount of tax or any other amount due under this Act or the Act repealed by this Act (hereinafter referred to as the repealed Act) remains unpaid on the expiry of the period prescribed for the payment thereof by or under this Act or the repealed Act or on the expiry of the period specified in any notice of demand or order issued or made under this Act or the repealed Act or the rules made thereunder, for the payment thereof, the dealer or person liable to pay such sum shall be deemed to be in default as to the whole of the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 sum outstanding shall be recoverable as an arrear of land revenue according to the provisions of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) and the rules made thereunder] [Substituted by Section 3 (i) of MP Commercial Tax (Amendment) Act (4 of 2002), w.e.f. 23-4-2002, for the words 'the sum outstanding shall be recoverable as an arrear of land revenue'.] and for the purpose of effecting the recovery of such sum-(i)the Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959);(ii)an Additional Commissioner of Commercial Tax 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 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 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 Officer and Assistant Commercial Tax Officer shall have and exercise all the powers and perform all the duties of the Tahsildar 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 60, 61, 62, 70 and 71 of this Act be deemed to be a notice issued or an order passed under this Act.(d)[ Notwithstanding anything contained in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) where twenty five per cent of the sale value is deposited by the purchaser for the purchase of property sold in auction, the purchaser may apply to the Commissioner in writing to permit him to pay the balance amount in instalments. The Commissioner may allow him to pay such amount in instalments with interest thereon on such conditions as he may deem fit to impose.] [Added by Section 3 (ii) MP Commercial Tax (Amendment) Act (4 of 2002), w.e.f. 23-4-2002.]
