9. Recovery in India of land revenues etc., accruing in Burma
9. Recovery in India of land revenues, etc., accruing in Burma.—(1) The Central Government may direct that an arrear of land-revenue accruing in Burma or a sum recoverable in Burma as an arrear of land-revenue and payable to a Collector or other public officer or to a local authority in Burma may be recovered under this Act in *** India and thereupon such arrear or sum shall be so recoverable:
Provided that the Central Government shall not give any such direction unless it is satisfied that the remedy available under section 4 of this Act in *** India to a person paying under protest in *** India an arrear accruing in *** India is available under Burma law in Burma to a person paying under protest in *** India an arrear accruing in Burma.
For recovering by virtue of this section any arrears of tax, penalty due under the enactments relating to income-tax or super-tax in force in Burma, the Collector shall have such additional powers as he has in the case of Indian income-tax and super-tax under the proviso to section 46(2) of the Income-tax Act, 1922 (11 of 1922).
[(3) Sub-sections (1) and (2) shall apply in relation to Pakistan as they apply in relation to Burma.]
Amendment notes (4)
- Ins . Ins. by the A. O. 1937.
- . For a direction under this section, see Gazette of India, 1937, Pt. I, p. 1941.
- omitted . The word "British" omitted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947 (G.G.O.31, dated the 10th December, 1947) (Gazette of India, 1947, Extraordinary, p. 1333).
- Ins . Ins., ibid.