Section 18A(6) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(6)Any amount which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue.Explanation. - For the purposes of this section, the amount due to an assessee or money held for or on account of any assessee by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such assessee to such and as may be lawfully subsisting.]
