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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

17. Special mode of recovery:- (1) Notwithstanding any thing contained in this Act or any law or contract to the contrary, the authority prescribed for assessment or reassessment and recovery of tax may, at any time by notice in writing (a copy of which shall also be given to the assessee or to the person liable to pay tax) under this Act direct– (a) any person who holds or may subsequently hold any money for or on account of the assessee or the person liable to pay tax and interest, or (b) any person from whom any money is due or may become due to the assessee or the person liable to pay tax and interest who has failed to pay upto the date as fixed in the notice of demand, the amount of tax or penalty payable according to the said notice of demand served upon such assessee or person or in respect of which the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same manner as have been prescribed for payment of tax, either forthwith or upon the money becoming due so much of the money as is sufficient to pay the amount due form the assessee or the person liable to pay tax. (2) The authority issuing a notice under sub-section (1) may, at any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the assessee and the receipt from the Government treasury shall constitute a good and sufficient discharge of the liability of that person to the assessee to the extent of amount specified in the receipt. (4) Any person, if not discharging the liability after service of notice under sub-section (1) on him, shall be personally liable to the State Government for the amount of tax or penalty. (5) If amount, for which any person becomes liable personally to the State Government under sub-section (4), remains unpaid, it shall be recoverable as an arrear of land revenue from him. (6) If any person contravenes any of the provisions of sub-section (4) of this section the prescribed authority shall after giving an opportunity of being heard by an order in writing direct that such person shall pay by way of penalty a sum not exceeding twice the amount payable under sub-section (1).