State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

16. Recovery of tax: - (1) Any tax together with interest and penalty payable under section 3, 5, 11, 12 and 13 of this Act, remains unpaid, shall be recovered in the manner herein provided – (a) the tax due according to the returns filed by an assessee where full payment of such tax under section 4 together interest and penalty has not been made; or (b) tax assessed or reassessed under section 11 or 12 or 13 or in pursuance of or as a result of an order on appeal, revision, reference or review, less the sum, if any, already paid by the assessee; or (c) penalty, if any, imposed under any of the provision of this Act, shall be paid by the assessee into a Government Treasury, or in such other manner, as may be prescribed by such date as may be specified in a notice issued by the prescribed authority for this purpose and the date to be so specified shall, ordinarily, not be less than thirty days form the date of service of such notice. Provided further, that where the prescribed authority considers it expedient in the interest of State revenue it may, for the reasons to be recorded in writing, require any assessee or person to make payment forthwith. (2) If an assessee has failed, without reasonable cause, to make payment of any tax by the date specified in the notice issued under sub-section (1) or forthwith as required by the proviso thereto, or in the like manner has failed to make payment of tax by the date extended under sub-section (2) of section 5 or has defaulted in payment of installment after the expiry of extended date, the prescribed authority may direct that the assessee, shall pay, in the prescribed manner, by way of penalty for such failure, an amount which may extend to five percentum of the amount of tax, for each of the first three months following the expiry of such date, and to ten percentum for each subsequent month or part thereof. (3) Any tax, interest or penalty imposed under this Act, which remains unpaid after the date specified in the notice issued under sub-section (1) or penalty imposed under sub-section (2) and remaining unpaid shall without prejudice to any other mode of recovery be recoverable:- (a) as if it were an arrear of land revenue; or (b) on an application to any Magistrate, by such Magistrate as if it were a fine imposed by him; and (c) in the case of an assessee also by deduction from amount payable by the State Government to the assessee.