Section 417 — Recovery through State Government

Old Act equivalent: Section 228 of IT Act 1961 Sub-part: D—Collection and Recovery

Statutory Text

If the recovery of tax in any area has been entrusted to a State Government under article 258(1) of the Constitution, the State Government may direct, with respect to that area or any part thereof that tax shall be recovered therein with, and as an addition to, any municipal tax or local rate, by the same person and in the same manner as the municipal tax or local rate is recovered. Recovery of tax in pursuance of agreements with foreign countries.

None.

None.

None.

Applies to: Defaulting assessees; State Government machinery.
Conditions: Tax arrears recoverable as arrears of land revenue through State Government.
Time limits: None specific.
Monetary limits: None.
Exceptions: None.