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24 : Payment and recovery of tax, interest, penalty and other dues

24 : Payment and recovery of tax, interest, penalty and other dues : -

(1) The tax payable for each year shall be paid in the manner hereinafter provided at such
intervals as may be prescribed.
(2) Before any registered dealer furnishes any return as required by sub-section (1) of
section 18, he shall pay in the prescribed manner and time, the full amount of tax
payable according to such return and the amount of interest under sub-section (4) of
section 18, if any payable by him.
(3) If a revised return furnished by a registered dealer in accordance with the provisions of
sub-section (2) of the said section shows a higher amount of tax to be due than was
shown in the original return of returns, he shall pay the difference and the interest
payable, if any, under sub-section (4) of section 18 in such manner and time as may be
prescribed.
(4) Notwithstanding anything contained in sub-section (2) or sub-section (3), where the
registered dealer is the Central Government or a State Government or any of their
departments, the Commissioner may, subject to such terms and conditions as may be
prescribed, permit such dealer to pay the amount of tax by book adjustment.
(4A)Notwithstanding anything contained in any other provisions of this Act but subject to
such conditions as may be prescribed , a registered dealer who is eligible to avail of the
facility of deferment of payment of tax under the scheme formulated in accordance with
the provisions of sub-clause (e) of clause (i) of section 72, is liable to pay tax under the
provisions of sub-section (2) or sub-section (3) or sub-section (5) and where a loan
liability equal to the amount of tax payable by the dealer as aforesaid for the period of
eligibility to avail of the said facility has been created by any agency or agencies as the
State Government may, by general or special *order, specify, then such tax shall be
deemed to have been paid in accordance with the provisions of sub-section (2) or subsection
(3) or sub-section (5), as the case may be. 4
(5) The amount of tax -
(a)due where the returns were furnished without full payment of tax, or
(b)assessed or re-assessed under sub-sections (4) and (5) of Section 20 less the
sum, if any, already paid by the dealer or person in respect of the said year together
with interest, if any, required to be paid and the penalty if any, directed to be paid
under clause (c) of sub-section (4) of Section 18, or
(c) (i) assessed under sub-section (6) of Section 20 or Section 21 together with the
interest and/ or penalty, if any, directed to be paid thereunder, and
(ii) the amount of penalty if any imposed or directed to be paid under any provisions of
this Act not covered under 2clause (b) and sub-clause (i) of clause (c), 2
shall be paid by the dealer or person in the prescribed manner by such date as may be
specified in a notice in the prescribed form to be issued by the Commissioner for this
purpose and the date to be so specified shall ordinarily be not less than thirty days from the
date of service of such notice.
(6) Where on an admission of a first appeal or a second appeal, the appellate authority
stays the recovery of any amount of tax assessed or penalty imposed and on a decision in
such appeal by it the amount of tax or penalty so stayed has been maintained in whole or in
part by it, the dealer shall be liable to pay interest on such amount at the rate of 21.5 per
cent2 per month for the period from the date on which the recovery of such amount was
stayed by the appellate authority to the date of its payment after the decision in appeal.
(7) If, for any reason, a dealer or person, is unable to pay the tax assessed, interest payable
or levied or the penalty imposed on him under this Act or the tax payable by him in advance
of assessment within the time specified therefor in the notice of demand, he may apply to the
Commissioner in writing to grant him further time for payment of such amount or to permit
him to pay such amount in installments. Subject to such conditions and restriction as may be
prescribed, the Commissioner may grant further time to such dealer or person or allow him
to pay such amount in installments on such conditions as he may deem fit to impose. Where
any extension of time or permission to pay by installments is granted, the dealer or person
shall be liable to pay interest on such amount from the last date on which the amount was
due to be paid in accordance with such notice of demand. The interest shall be paid at
eighteen per cent per annum for the period commencing from such last date.
(8) Where a dealer or person does not pay the tax assessed or the interest levied or the
penalty imposed on him or any other amount due from him under this Act within the time
specified therefor in the notice of demand and the dealer or person, has not obtained any
order under sub-section (7) or has failed to pay the amount in accordance with the order
passed by the Commissioner under sub-section (7), the Commissioner shall, after giving the
dealer or person a reasonable opportunity of being heard, direct that such dealer or person
shall, in addition to the amount due, pay by way of penalty a sum equal to 2 per cent of such
amount of tax, penalty or any other amount due, for every month, for the period for which
payment has been delayed by him after the last date on which such amount was due to be
paid.
(9) (a) Where the State Government after such enquiry as it may deem fit, is of the opinion
that genuine hardship is being caused to a dealer or person due to any proceedings initiated
for recovery of any amount outstanding against him, the State Government may, subject to
such restrictions and conditions as may be prescribed, grant to the dealer or person
additional time to pay such amount or may grant facility to pay such amount in installments
and pending the completion of such enquiry, the State Government may stay the recovery of
the dues. In respect of every such facility the dealer or person shall be liable to pay interest
at the rate specified in sub-section (7);
Provided that no such facility shall be granted to the dealer or persons unless he has in
the first instance applied in this behalf to the Commissioner under sub-section (7).
(b) If the dealer or person does not comply with any order passed by the State
Government, the Commissioner shall impose on him penalty under sub-section (8).
(10) Where the Commissioner is of the opinion that interest payable by a dealer to whom
any facility has been given under sub-section (7) or sub-section (9) has caused him
hardship, the Commissioner may remit such portion of the interest payable on the dues or on
the penalty imposed in accordance with the order of assessment or the order imposing
penalty, as is in excess of the tax or the penalty paid or payable:
Provided that the Commissioner shall not remit the interest unless the dealer has paid
in full the amount of tax and/or penalty required to be paid by him.
(11) (a) If any amount of tax, interest, penalty, or any other amount due under this Act or the
Acts repealed by section 52 of Act No.2 of 1959 or the Act repealed by section 81 of Act No.
5 of 1995 or the Act repealed by this Act (hereinafter referred to as the repealed Act)
remains unpaid on the expiry of the period prescribed for the payment thereof by or under
this Act or the repealed Act or on the expiry of the period specified in any notice of demand
or order issued or made under this Act or the repealed Act or the rules made thereunder, for
the payment thereof, the dealer or person liable to pay such amount shall be deemed to be
in default as to the whole of the amount then outstanding;
(b) When a dealer or person is in default or is deemed to be in default under clause (a),
the amount outstanding shall be recoverable as an arrear of land revenue according to the
provisions of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) and for the
purpose of effecting the recovery of such amount -
20 (i) the Appellate Board shall have and exercise all the powers and perform all the
duties of the Board of Revenue under the Madhya Pradesh Land Revenue Code,
1959 (No.20 of 1959).20
(ii) the Commissioner of Commercial Tax shall have and exercise all the powers and
perform all the duties of the Commissioner under the Madhya Pradesh Land Revenue
Code, 1959 (No.20 of 1959);
(iii) 20a Director of Commercial Tax and an Additional Commissioner of Commercial Tax
shall have and exercise all the powers and perform all the duties of the Additional
Commissioner under the said code;
(iv) a Deputy Commissioner of Commercial Tax shall have and exercise all the powers
and perform all the duties of the Collector under the said code;
(v) an Assistant Commissioner of Commercial Tax shall have and exercise all the powers
and perform all the duties of the 20Sub Divisional Officer under the said code;
(vi) a Commercial Tax Officer and Assistant Commercial Tax Officer shall have and
exercise all the powers and perform all the duties of the Tahsildar under the said
code.
(c) Every notice issued or order passed in exercise of the powers conferred by clause
(b), shall for the purpose of Sections 46, 47, 53, 54 and 66 of this Act be deemed to be a
notice issued or an order passed under this Act.
(d) Notwithstanding anything contained in the Madhya Pradesh Land Revenue Code,
1959 (No. 20 of 1959), where 25 percent of the sale value is deposited by the purchaser for
the purchase of property sold in auction in consequence of the recovery proceedings, the
purchaser may apply to the Commissioner in writing to permit him to pay the balance
amount in installments. The Commissioner may allow him to pay such amount in
installments with interest thereon on such conditions as he may deem fit to impose.
(e) Save as provided in sub-clauses (i) to (v) of clause (b), no order passed or
proceeding initiated in exercise of the powers conferred by sub-clause (vi) of clause
(b) shall be called into question in any Revenue Court and save as provided in subclauses
(i) to (v) of clause (b), no appeal or application for review or revision shall lie
against any such order or proceeding before any Revenue Officer.20
(12) Where in pursuance of sub-section (11) any proceedings for the recovery as an arrears
of land revenue of any tax, penalty, interest or part thereof or any other amount remaining
unpaid, have been commenced and the amount of tax, penalty, interest, or any other amount
is subsequently modified, enhanced or reduced in consequence of any assessment made or
order passed in appeal under section 46 or revision under Section 47 or rectification of
mistake under Section 54, the Commissioner shall, in such manner and within such period
as may be prescribed, inform accordingly the dealer or person and the authority by whom or
under whose order the recovery is to be made and thereupon such proceedings may be
continued as if the amount of tax, penalty, interest or any other amount as modified,
enhanced or reduced, had been substituted for the tax, penalty, interest or any other
amount which was to be recovered under sub-section (11).
(13) If any amount of tax, interest, penalty, or any other amount due under this Act
or the Acts repealed by section 52 of Act No.2 of 1959 or the Act repealed by
section 81 of Act No. 5 of 1995 or the Act repealed by this Act or the Central Sales
Tax Act, 1956 ( No.74 of 1956) is determined to be irrecoverable and pertains to a
period prior to five years preceding the year in which the amount is to be write off,
they may be write off in accordance with the procedure prescribed by the state
Government for this purpose, and after such write off the amount shall be deemed to
have been recovered and shall no longer remain outstanding against such dealer or
person.

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