Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue
Section 155: Recovery through land revenue authority
Bihar Goods and Services Tax (First Amendment) Rules, 2017State Rules of Bihar · 2017
Where this provision sits
| Act | Bihar Goods and Services Tax (First Amendment) Rules, 2017 |
|---|---|
| Section | 155 |
| Marginal note | Recovery through land revenue authority |
| Jurisdiction | State of Bihar |
| Status | In force as published by the source |
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