Section 421 — Recovery by suit or under other law not affected
Old Act equivalent: Section 232 of IT Act 1961 Sub-part: D—Collection and Recovery
Statutory Text
- The several modes of recovery specified in this Part shall not affect in any way:—
(a) any other law for the time being in force relating to the recovery of debts due to Government; or
(b) the right of the Government to institute a suit for the recovery of the arrears due from the assessee, and it shall be lawful for the Assessing Officer or the Government, as the case may be, to have recourse to any such law or suit, irrespective of the fact that the tax due is being recovered from the assessee by any mode specified in this Part of the Chapter. Recovery of tax arrear in respect of non-resident from his assets.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Tax recovery proceedings.
- Conditions: Recovery provisions in the Act are in addition to and not in derogation of any other law.
- Time limits: None.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.