Section 24 in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
24. Recovery of duties, etc.
- All duties, taxes, fines and fees payable to the State direct under any of the foregoing provisions of this Act or of any licence or permit issued under it, and all amounts due to the State by any grantee of a privilege, or by any farmer under this Act, or by any person on account of any contract relating to the Excise revenue, may be recovered from the person primarily liable to pay the same or from his surety (if any), as if they were arrears of land revenue, and, in case of default made by a grantee of a privilege or by a farmer, the [Commissioner] [Substituted by Act XIV of 1966.] [with the approval of the Government] [Words inserted by Notification No. 15 dated 14th December, 1922 published in Government Gazette dated 11th Poh, 1979, but in these words 'Government' substituted for 'Minister-incharge' vide Act X of 1966.] may take the grant or farm under management at the risk of the defaulter, or may declare the grant or farm forfeited, re-sell it at the risk and loss of the defaulter. When a grant or farm is under management under this section, the [Commissioner] [Substituted by Act XIV of 1966.] may recover any monies due to the defaulter by any lessee or assignee as if they were arrears of land revenue.[24A. If any tax or other amount due is not paid, consequences thereof. - Notwithstanding anything contained in this Act, if any tax or other amount due under this Act is not paid by the licensee or other person, from whom it is due within the time specified for the payment therefor or within a period of three months from the date of demand whichever is earlier, the licensee or other person from whom the tax or other amount is due shall be liable to pay in addition to the tax or amount due, a sum equal to 2% of such lax or amount for each month or part thereof after the period specified for its payment.] [Section 24-A inserted by Act XIV of 1974, Section 16.][24B. Refund of duty etc. - Any amount of duty, tax. tine or fee paid by any person which was not payable under this Act shall be refunded to such person along with interest for the period of default at the rate of 2% per month:Provided that if such amount has been recovered by the said person from any other person then such other person only shall be entitled to refund:Provided further that if any amount has been refunded to a person who is not entitled to it, it shall be recovered from him as arrears of land revenue.] [Section 24-B inserted by Act XIX of 1981, Section 35.]
