(1) For the purposes of recovery of any amount recoverable as arrears of land revenue under this Regulation, the provisions of the Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966, as to the recovery of arrears of land revenue shall, notwithstanding anything contained in that Regulation or in any other enactment, be deemed to be in force throughout the Andaman and Nicobar Islands and the provisions of the Revenue Recovery Act, 1890 shall have effect accordingly.
(2) For the purposes of sub-section (1)—
(a) the Additional Commissioner of Value Added Tax and the Joint Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966;
(b) the Deputy Commissioner of Value Added Tax and the Assistant Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of Assistant Commissioner or Assistant Commissioner (Settlement) under the said Regulation;
(c) the Value Added Tax Officers and the Assistant Value Added Tax Officers shall have and exercise all the powers and perform all the duties of Tehsildar under the said Regulation.
45. Where an assessment or notice of demand in respect of any tax, penalty or other amount payable under this Regulation (hereafter in this section referred to as “government dues”) is served upon any person and any objection or appeal is initiated by the person against the assessment or demand for such government dues then—
(a) if the objection or appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such government dues before the making of the objection or appeal, may, without the service of any fresh assessment or notice of demand, be continued from the stage at which such recovery proceedings stood immediately before the person made the objection or appeal; or
(b) where such government dues are reduced in any objection or appeal—
(i) it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand;
(ii) the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending;
Application of the Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966 for purposes of recovery.
Continuation of certain recovery proceedings.
1 of 1890.
Reg. 2 of 1966.
Reg. 2 of 1966.
28 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(iii) any recovery proceedings initiated on the basis of an assessment or notice of demand served upon a person before the disposal of such objection or appeal, may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before the person made the objection or appeal; and
(c) no recovery proceedings in relation to such Government dues shall be invalid by reason only that no fresh notice of demand was served upon the dealer or person after the disposal of such objection or appeal or such Government dues have been enhanced or reduced in such objection or appeal.