Section 42 in Karnataka Agricultural Income-Tax Act, 1957
42. [ Mode and time of recovery. [Substituted by Act 38 of 1986 w.e.f. 17.10.1986.]
(1)Where any assessee is in default in making payment of the tax or any other amount due under this Act, -(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or any other amount due under this Act, and(ii)the person or persons liable to pay the tax or any other amount due under this Act shall pay [interest] equal to, -(a)[two percent of the amount of tax remaining unpaid for each month] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001] after the expiry of the time specified under sub-section (1) or allowed under sub-section (2), of section 41; and(b)[ xxx] [Omitted by Act 5 of 2001 w.e.f. 1.4.2001.]Explanation. -For the purposes of clause (ii), the 2[interest]2 payable for a part of a month shall be proportionately determined.(2)Any tax assessed or any amount due under this Act from any assessee or any other person may without prejudice to any other mode of collection, be recovered, -(a)as if it were an arrear of land revenue; or(aa)[ by attachment and sale or by sale without attachment of any property of such assessee or any other person by such authority, in such manner, as may be prescribed;] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997.](b)notwithstanding anything contained in the Code of Criminal Procedure, 1973, (Central Act 2 of 1974), on an application to any Magistrate, by such Magistrate, as if it were a fine imposed by him:Provided that where an assessee or other person 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 in regard to the payment of tax or other amount, no proceedings for recovery under this sub-section shall be taken or continued until the disposal of such appeal or application for revision.(3)The High Court may either suo-motu or on an application made by the Commissioner or any person aggrieved by the order revise an order made by a Magistrate under clause (b) of sub-section (2).]
