what the meaning of this.??

Tax queries 781 views 3 replies

Ashish M

Chartered Accountant

2731 Points Joined January 2008

In certain Acts, we found that any such tax or penalty to be recovered as land revenue...........

For example, in payment of bonus Act, u/s 21(sic) , if the employer don't pay bonus to his employee, the amount of bonus is liable to be recovered as land revenue............

At some places at Income Tax Act also, recovery of Tax as land revenue is provided..........

I WANT TO ASK WHAT IS THE MEANING OF "RECOVERING ANY SUM AS LAND REVENUE" AND WHAT EFFECT DOES IT CREAT IF ANY SUCH SUM WOULD BE RECOVERD UNDER ANY NAME OTHERWISE.......?????

Replies (3)

Manmohan ACA, CS

Chartered Accountant

14243 Points Joined February 2009

There is revenue recovery act through which government enforce and collect and pubic due from his debtors and various procedure of collection along with right of debtors and power of government to sell property, file appeal etc. is given in the act , so whenever it is mentioned that the arrear will be collected as land revenue , it means that the amount will be treated and collected as amt due under and as per the act, for detail see the THE REVENUE RECOVERY ACT, 1890

for more detail visit https://www.indiankanoon.org/doc/201374/

CA.Parsun Garg

JOB

1380 Points Joined June 2008

Perfect Answer Posted by Mr. Manmohan, I want to add someting to that - The amount due is to be recovered as land revenue but under the original act only & the Revenue Recovery Act, 1980 will not become applicable.

Am i right ?