Where any amount payable by a person to the Government
under any of the provisions of this Act or the rules made thereunder
is not paid, the proper officer shall proceed to recover the amount by
one or more of the following modes, namely:-
(a) the proper officer may deduct or may require any other specified
officer to deduct the amount so payable from any money owing to
such person which may be under the control of the proper officer or
such other specified officer;
(b) the proper officer may recover or may require any other specified
officer to recover the amount so payable by detaining and selling any
goods belonging to such person which are under the control of the
proper officer or such other specified officer;
(c) (i) the proper officer may, by a notice in writing, require any other
person from whom money is due or may become due to such person
or who holds or may subsequently hold money for or on account of
such person, to pay to the Government either forthwith upon the
money becoming due or being held, or within the time specified in
the notice not being before the money becomes due or is held, so
much of the money as is sufficient to pay the amount due from such
person or the whole of the money when it is equal to or less than that
amount;
(ii) every person to whom the notice is issued under sub -clause (i)
shall be bound to comply with such notice, and in particular, where
any such notice is issued to a post office, banking company or an
insurer, it shall not be necessary to pr oduce any pass book, deposit
receipt, policy or any other document for the purpose of any entry,
endorsement or the like being made before payment is made,
notwithstanding any rule, practice or requirement to the contrary;
(iii) in case the person to whom a notice under sub-clause (i) has been
issued, fails to make the payment in pursuance thereof to the
Government, he shall be deemed to be a defaulter in respect of the
amount specified in the notice and all the consequences of this Act
or the rules made thereunder shall follow;
(iv) the officer issuing a notice under sub-clause (i) may, at any time,
amend or revoke such notice or extend the time for making any
payment in pursuance of the notice;
(v) any person making any payment in compliance with a notice
issued under sub -clause (i) shall be deemed to have made the
payment under the authority of the person in default and such
payment being credited to the Government shall be deemed to
constitute a good and sufficient discharge of the liability of such
person to the person in default to the extent of the amount specified
in the receipt;
(vi) any person discharging any liability to the person in default after
service on him of the notice issued under sub -clause (i) shall be
personally liable to the Government to the extent of the liability
discharged or to the extent of the liability of the person in default for
tax, interest and penalty, whichever is less;
(vii) where a person on whom a notice is served under sub -clause (i)
proves to the satisfaction of the of ficer issuing the notice that the
money demanded or any part thereof was not due to the person in
default or that he did not hold any money for or on account of the
person in default, at the time the notice was served on him, nor is the
money demanded or a ny part thereof, likely to become due to the
said person or be held for or on account of such person, nothing
contained in this section shall be deemed to require the person on
whom the notice has been served to pay to the Government any such
money or part thereof;
(d) the proper officer may, in accordance with the rules to be made
in this behalf, distrain any movable or immovable property belonging
to or under the control of such person, and detain the same until the
amount payable is paid; and in case, an y part of the said amount
payable or of the cost of the distress or keeping of the property,
remains unpaid for a period of thirty days next after any such distress,
may cause the said property to be sold and with the proceeds of such
sale, may satisfy the amount payable and the costs including cost of
sale remaining unpaid and shall render the surplus amount, if any, to
such person;
(e) the proper officer may prepare a certificate signed by him
specifying the amount due from such person and send it to the
Collector of the district in which such person owns any property or
resides or carries on his business or to any officer authorised by the
Government and the said Collector or the said officer, on receipt of
such certificate, shall proceed to recover from such person the
amount specified thereunder as if it were an arrear of land revenue;
(f) Notwithstanding anything contained in the Code of Criminal
Procedure, 1973, the proper officer may file an application to the
appropriate Magistrate and such Magistrate shall proceed to recover
from such person the amount specified thereunder as if it were a fine
imposed by him.
(2) Where the terms of any bond or other instrument executed under
this Act or any rules or regulations made thereunder provide that any
amount due under such instrument may be recovered in the manner
laid down in sub -section (1), the amount may, without prejudice to
any other mode of recovery, be recovered in accordance with the
provisions of that sub-section.
(3) Where any amount of tax, intere st or penalty is payable by a
person to the Government under any of the provisions of this Act or
the rules made thereunder and which remains unpaid, the proper
officer of central tax, during the course of recovery of said tax arrears,
may recover the amount from the said person as if it were an arrear
of central tax and credit the amount so recovered to the account of
the Government.
(4) Where the amount recovered under subsection (3) is less than the
amount due to the Central Government and State Governme nt, the
amount to be credited to the account of the respective Governments
shall be in proportion to the amount due to each such Government.
Explanation. -- For the purposes of this section, the word person shall include
"distinct persons" as referred to in sub-section (4) or, as the case may be,
sub-section (5) of section 25.
[insert of new proviso by 2019 Amd Act.s.79]
Payment of tax and other amount in instalments.-
80.On an application filed by a taxable person, the Commissioner
may, for reasons to be recorded in writing, extend the time for
payment or allow payment of any amount due under this Act, other
than the amount due as per the liability self - assessed in any return,
by such person in monthly instalments not exceeding twenty four,
subject to payment of interest under section 50 and subject to such
conditions and limitations as may be prescribed:
Provided that where there is default in payment of any one
instalment on its due date, the whole outstanding balance payable
on such date shall become due and payable forthwith and shall,
without any further notice being served on the person, be liable for
recovery.
Transfer of property to be void in certain cases.-
81.Where a person, after any amount has become due from him,
creates a charge on or parts with the property belonging to him or in
his possession by way of sale, mortgage, exchange, or any other
mode of transfer whatsoever of any of his properties in favour of any
other person with the intention of defrauding the Government
revenue, such charge or transfer shall be void as against any claim in
respect of any tax or any other sum payable by the said person:
Provided that, such charge or transfer shall not be void i f it is made
for adequate consideration, in good faith and without notice of the
pendency of such proceedings under this Act or without notice of
such tax or other sum payable by the said person, or with the
previous permission of the proper officer.
Tax to be first charge on property .-
82.Notwithstanding anything to the contrary contained in any law for
the time being in force, save as otherwise provided in the Insolvency
and Bankruptcy Code, 2016, any amount payable by a taxable person
or any other person on account of tax, interest or penalty which he is
liable to pay to the Government shall be a first charge on the property
of such taxable person or such person.
Provisional attachment to protect revenue in certain cases.-
Section 79 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 79.(1). 1
assam-goods-and-services-tax-act-2017-sec-79.json
•
Section 79
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "79",
"title": "Section 79.(1). 1",
"chapter": null,
"content": "Where any amount payable by a person to the Government \nunder any of the provisions of this Act or the rules made thereunder \nis not paid, the proper officer shall proceed to recover the amount by \none or more of the following modes, namely:- \n(a) the proper officer may deduct or may require any other specified \nofficer to deduct the amount so payable from any money owing to \nsuch person which may be under the control of the proper officer or \nsuch other specified officer; \n(b) the proper officer may recover or may require any other specified \nofficer to recover the amount so payable by detaining and selling any \ngoods belonging to such person which are under the control of the \nproper officer or such other specified officer; \n(c) (i) the proper officer may, by a notice in writing, require any other \nperson from whom money is due or may become due to such person \nor who holds or may subsequently hold money for or on account of \nsuch person, to pay to the Government either forthwith upon the \nmoney becoming due or being held, or within the time specified in \nthe notice not being before the money becomes due or is held, so \nmuch of the money as is sufficient to pay the amount due from such \nperson or the whole of the money when it is equal to or less than that \namount; \n(ii) every person to whom the notice is issued under sub -clause (i) \nshall be bound to comply with such notice, and in particular, where \nany such notice is issued to a post office, banking company or an \ninsurer, it shall not be necessary to pr oduce any pass book, deposit \nreceipt, policy or any other document for the purpose of any entry, \nendorsement or the like being made before payment is made, \nnotwithstanding any rule, practice or requirement to the contrary; \n(iii) in case the person to whom a notice under sub-clause (i) has been \nissued, fails to make the payment in pursuance thereof to the \nGovernment, he shall be deemed to be a defaulter in respect of the \namount specified in the notice and all the consequences of this Act \nor the rules made thereunder shall follow; \n(iv) the officer issuing a notice under sub-clause (i) may, at any time, \namend or revoke such notice or extend the time for making any \npayment in pursuance of the notice; \n(v) any person making any payment in compliance with a notice \nissued under sub -clause (i) shall be deemed to have made the \npayment under the authority of the person in default and such \npayment being credited to the Government shall be deemed to \nconstitute a good and sufficient discharge of the liability of such \nperson to the person in default to the extent of the amount specified \nin the receipt; \n(vi) any person discharging any liability to the person in default after \nservice on him of the notice issued under sub -clause (i) shall be \npersonally liable to the Government to the extent of the liability \ndischarged or to the extent of the liability of the person in default for \ntax, interest and penalty, whichever is less; \n(vii) where a person on whom a notice is served under sub -clause (i) \nproves to the satisfaction of the of ficer issuing the notice that the \nmoney demanded or any part thereof was not due to the person in \ndefault or that he did not hold any money for or on account of the \nperson in default, at the time the notice was served on him, nor is the \nmoney demanded or a ny part thereof, likely to become due to the \nsaid person or be held for or on account of such person, nothing \ncontained in this section shall be deemed to require the person on \nwhom the notice has been served to pay to the Government any such \nmoney or part thereof; \n(d) the proper officer may, in accordance with the rules to be made \nin this behalf, distrain any movable or immovable property belonging \nto or under the control of such person, and detain the same until the \namount payable is paid; and in case, an y part of the said amount \npayable or of the cost of the distress or keeping of the property, \nremains unpaid for a period of thirty days next after any such distress, \nmay cause the said property to be sold and with the proceeds of such \nsale, may satisfy the amount payable and the costs including cost of \nsale remaining unpaid and shall render the surplus amount, if any, to \nsuch person; \n(e) the proper officer may prepare a certificate signed by him \nspecifying the amount due from such person and send it to the \nCollector of the district in which such person owns any property or \nresides or carries on his business or to any officer authorised by the \nGovernment and the said Collector or the said officer, on receipt of \nsuch certificate, shall proceed to recover from such person the \namount specified thereunder as if it were an arrear of land revenue; \n(f) Notwithstanding anything contained in the Code of Criminal \nProcedure, 1973, the proper officer may file an application to the \nappropriate Magistrate and such Magistrate shall proceed to recover \nfrom such person the amount specified thereunder as if it were a fine \nimposed by him. \n(2) Where the terms of any bond or other instrument executed under \nthis Act or any rules or regulations made thereunder provide that any \namount due under such instrument may be recovered in the manner \nlaid down in sub -section (1), the amount may, without prejudice to \nany other mode of recovery, be recovered in accordance with the \nprovisions of that sub-section. \n(3) Where any amount of tax, intere st or penalty is payable by a \nperson to the Government under any of the provisions of this Act or \nthe rules made thereunder and which remains unpaid, the proper \nofficer of central tax, during the course of recovery of said tax arrears, \nmay recover the amount from the said person as if it were an arrear \nof central tax and credit the amount so recovered to the account of \nthe Government. \n(4) Where the amount recovered under subsection (3) is less than the \namount due to the Central Government and State Governme nt, the \namount to be credited to the account of the respective Governments \nshall be in proportion to the amount due to each such Government. \nExplanation. -- For the purposes of this section, the word person shall include \n\"distinct persons\" as referred to in sub-section (4) or, as the case may be, \nsub-section (5) of section 25. \n[insert of new proviso by 2019 Amd Act.s.79] \nPayment of tax and other amount in instalments.- \n80.On an application filed by a taxable person, the Commissioner \nmay, for reasons to be recorded in writing, extend the time for \npayment or allow payment of any amount due under this Act, other \nthan the amount due as per the liability self - assessed in any return, \nby such person in monthly instalments not exceeding twenty four, \nsubject to payment of interest under section 50 and subject to such \nconditions and limitations as may be prescribed: \nProvided that where there is default in payment of any one \ninstalment on its due date, the whole outstanding balance payable \non such date shall become due and payable forthwith and shall, \nwithout any further notice being served on the person, be liable for \nrecovery. \nTransfer of property to be void in certain cases.- \n81.Where a person, after any amount has become due from him, \ncreates a charge on or parts with the property belonging to him or in \nhis possession by way of sale, mortgage, exchange, or any other \nmode of transfer whatsoever of any of his properties in favour of any \nother person with the intention of defrauding the Government \nrevenue, such charge or transfer shall be void as against any claim in \nrespect of any tax or any other sum payable by the said person: \nProvided that, such charge or transfer shall not be void i f it is made \nfor adequate consideration, in good faith and without notice of the \npendency of such proceedings under this Act or without notice of \nsuch tax or other sum payable by the said person, or with the \nprevious permission of the proper officer. \nTax to be first charge on property .- \n82.Notwithstanding anything to the contrary contained in any law for \nthe time being in force, save as otherwise provided in the Insolvency \nand Bankruptcy Code, 2016, any amount payable by a taxable person \nor any other person on account of tax, interest or penalty which he is \nliable to pay to the Government shall be a first charge on the property \nof such taxable person or such person. \nProvisional attachment to protect revenue in certain cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 810
},
"prev_section": "77",
"next_section": "83"
}