Section 35(6) in The M.P. Vanijyik Kar Adhiniyam, 1994
(6)Any amount, a person is required to deduct under sub-section (1) and to pay it into a Government treasury under sub-section (2) or the penalty payable under sub-section (5) remains unpaid shall be recoverable as an arrear of land revenue.Explanation. - For the purpose of this Section 'person' means-(i)Department of the Central or the State Government.(ii)Public Sector Undertaking.(iii)Municipalities and Municipal Corporation.(iv)[...] [The word 'Development' omitted by Section 7 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997) w.e.f. 1-9-97.] Authorities constituted under any law for the time being in force.(v)Public limited companies.(vi)[ Non-governmental organisations.] [Inserted by by Section 7 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997) w.e.f. 1-9-97.]
