Right to institute suit preserved - Government may pursue other recovery laws despite administrative recovery proceedings. The provision preserves the availability of any other law for recovering debts due to the Government and maintains the right to institute suit for tax arrears, and authorises the Assessing Officer or the Government to invoke other statutory recovery mechanisms or institute civil proceedings even where tax arrears are being pursued by a mode specified in the Chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to institute suit preserved - Government may pursue other recovery laws despite administrative recovery proceedings.
The provision preserves the availability of any other law for recovering debts due to the Government and maintains the right to institute suit for tax arrears, and authorises the Assessing Officer or the Government to invoke other statutory recovery mechanisms or institute civil proceedings even where tax arrears are being pursued by a mode specified in the Chapter.
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