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Section 49: General mode of recovery

The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003

Without prejudice to other provisions of this Act, where any tax or other sum payable by a 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 thereunder, it shall be recoverable as an arrear of land revenue and the assessing authority or any other authority authorized by the Commissioner, shall be empowered to recover such tax or other sum by attachment and sale of movable or immovable property of such dealer or person and all the provisions of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) read with the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall mutatis mutandis apply.

Where this provision sits

ActThe Rajasthan Value Added Tax Act, 2003
Section49
Marginal noteGeneral mode of recovery
JurisdictionState of Rajasthan
StatusIn force as published by the source

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