Section 16 in The Jammu and Kashmir General Sales Tax Act, 1962
16. Recovering of tax as arrears of land revenue.
- [(1) Any amount of tax, penalty, interest, or any other sum [payable] [Substituted by Act XIII of 1978, Section 22.] under this Act which is not paid in accordance with the other provisions of this Act shall, on the issue of certificate in the prescribed form to the collector of the concerned District, be recoverable, as arrears of land revenue. The copy of the said certificate shall be forwarded to the defaulter on his lost known address.](2)Any question as to whether a tax [or any other sum] [Inserted by Act X of 1984, Section 13.] is recoverable under this Act, the person from whom it is due and the amount so recoverable shall be determined by the assessing authority.(3)A certificate over the signature of the [appropriate authority] [Substituted by Act X of 1984, Section 13.] shall be final and a conclusive proof both as to the amount of the tax which is due and as to the person from whom it is due.(4)[ For the purpose of recovery of tax and any other sum payable under this Act, the taxation authorities shall exercise the powers vested in the authorities under the Jammu and Kashmir Land Revenue Act, Samvat 1996, as specified below and all the provisions of the said Act shall so far as they may, apply to the recovery of arrears specified in the certificate as amended from time to time :-(a)the Commissioner shall exercise the powers vested in Divisional Commissioner;(b)the [Deputy Commissioner] (Recovery) shall exercise the powers vested in Collector ;(c)the Assessing Authorities shall exercise the powers vested in Assistant Collector, 1st Class ; and](d)[ the Excise and Taxation Officer posted in Recovery Wing shall exercise the powers vested in Assistant Collector, First Class within such area as may be specified by the Commissioner from time to time.] [Added by Act IV of 2005, Section 8, w.e.f. 8-11-2004.][16A. Further mode of recovery. - (1) (a) Notwithstanding anything contained in section 16 or any other law for the time being in force or any contract to the contrary the [appropriate authority] [Section 16-A, 16-B, 16-C, and 16-D inserted by Act XIII of 1978, Section 23.] may, at any time or from time to time by notice in writing (a copy of which shall be forwarded to the assessee at his last known address) require any person from whom money is due, or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the [appropriate authority] [Substituted by Act X of 1984, Section 14.] either forthwith if the money has become due or is held, or within the time specified in the notice (not being before the money becomes due) or is held as much of the money as is sufficient to pay the amount due by the assessee in respect of the arrears or whole of the money when it is equal to or less than that amount.(b)The assessing authority may at any time or from time to time amend or revoke any such notice or extend the time limit for making any payment in pursuance of the notice and send necessary intimation to the assessee as well.(c)Any person making any payment in compliance with the notice under clause (a) shall be deemed to have made the payment under the authority of the assessee and the receipt of the assessing authority shall constitute a sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.(d)Any person making any payment to the assessee after receipt of the notice shall be personally liable to the [appropriate authority] [Substituted by Act X of 1984, Section 14.] to the extent of his own liability to the assessee, so discharged, or to the extent of the assessee's liability for any sum specified in the notice, whichever is lesser.(e)Where any person to whom a notice under clause (a) is sent object to it by a statement on oath on the ground that the sum demanded or any part thereof is not due to the assessee or that he does not hold any amount of money for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof to [appropriate authority] [Substituted by Act X of 1984, Section 14.] but if it is discovered that such statement was false in any material part such person shall be personally liable to the [appropriate authority] [Substituted by Act X of 1984, Section 14.] to the extent of his own liability to the assessee on the date of the receipt of the notice or to the extent of the assessee's liability for the sum specified in the notice, wherever is lesser.(f)Any amount which a person is required to pay to the [appropriate authority] [Substituted by Act X of 1984, Section 14.] or for which he is liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of the said person which shall be recovered from him an if it were an arrear of land revenue.(2)The [appropriate authority] [Substituted by Act X of 1984, Section 14.] may apply to the court in whose custody there is money belonging to the assessee for the payment to him of the entire amount of such money or if it is more than the amount due from the assessee under this Act, the amount sufficient to discharge such liability.(3)Save as otherwise provided in this section, every person to whom a notice is issued under sub-section (1) shall be bound to comply with such notice, and in particular, where such notice is issued to a Post Office, Banking Company or Insurer, it shall not be necessary for any pass books, policy or any other document to be produced for the purpose of any entry, endorsement or like being made before payment is made notwithstanding any rule, practice or requirement to the contrary.Explanation.- For the purpose of this section the amount due to an assessee shall be computed after taking into account such claims as may have fallen due for payment by such assessee and may be lawfully subsisting.] [Sub-section (4) by Act X of 1984, Section 13.][16AA. Liability under the Act to be first charge. - Notwithstanding anything contained in any contract to the contrary, but subject to any provision regarding creation of first charge in any Central Act for the time being in force, any amount of tax, penalty, interest, sum forfeited, fine or any other sum, payable by a dealer or any other person under this Act, shall be the first charge on the property of the dealer, or, as the case may be, person.] [Section 16-AA inserted by Act VII of 2009, Section 12.]
