63A. [ Recovery of certain tax arrears as arrears of excise revenue. [Inserted by Act 21of 2000 w.e.f. 16.02.2001 by notification]
- Notwithstanding anything contained in the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and this Act or the rules made thereunder where any amount payable under that Act has become due before or is becoming due on or after the commencement of the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 from a person engaged in manufacture or sale of liquor including beer, spirit or alcohol and such due is accepted without any dispute by the assessee as the final amount due from him before the Commercial Tax Authority, such amount shall, after receipt of a revenue recovery certificate from the Commercial Tax authorities be recovered as if it were an arrear of excise revenue under this Act.]
