48. Recovery
of arrears of tax.-
(1)
[1][Subject to sub-section (1A), where] any amount of
tax is due from any person, the officer of Sales Tax may:-
(a) deduct the amount from any money owing to person from whom such amount is recoverable and which may be at the disposal or in the control of such officer or any officer of Income Tax, Customs or Central Excise Department;
(b) require by a notice in writing any person who holds or may subsequently hold any money for or on account of the person from whom tax may be recoverable to pay to such officer the amount specified in the notice;
(c) stop removal of any goods from the business premises of such person till such time the amount of tax is paid or recovered in full;
(ca) require by a notice in writing any person to stop clearance of imported goods or manufactured goods or attach bank accounts;
(d) seal the business premises till such time the amount of
tax is paid or recovered in full;
(e) attach and sell or sell without attachment any movable or
immovable property of the registered person from whom tax is due; and
(f) [2][***] recover such amount by attachment and sale of
any moveable or immovable property of the guarantor,person, company, bank or
financial institution where a guarantor or any other person, company, bank or
financial institution fails to make payment under such guarantee, bond or
instrument.
[3][(1A) If
any arrears of tax, default surcharge, penalty or any other amount which is
adjudged or payable by any person and which cannot be recovered in the manner
prescribed above, the Board or any officer authorized by the Board, may, write
off the arrears in the manner as may be prescribed by the Board.]
(2)
For the purpose of recovery of tax, penalty or any other demand raised under
this Act, the officer of sales tax shall have the same powers which under the
Code of Civil Procedure, 1908 (V of 1908), a Civil Court has for the purpose of
recovery of an amount due under a decree.