CHAPTER – VI
PROCEDURE FOR RECOVERY OF TAX
19. General mode of recovery.
Without prejudice to other provisions of the Act, where any tax or sum payable by dealer or a person under this Act is not paid in accordance with the provisions of this Act or the rules made or notifications issued there under it shall be recoverable as an arrears of land revenue and the assessing authority or any other officer having jurisdiction for the time being over such dealer or person shall be empowered to recover such tax or other sum by attachment and sale of the movable or immovable property of such dealer or person and all provisions of Rajasthan Land Revenue Act, 1956 (Rajasthan Act No. 15 of 1956) read with the Rajasthan Land Revenue (payment, credits, refund and recovery) Rules, 1958 shall mutatis mutandis apply. |