Recovery of tax dues allows accelerated collection, reduced deadlines, and instalments subject to Assessing Officer approval. Section 30 requires payment of amounts stated in a notice of demand within a prescribed short period, permits the Assessing Officer to reduce that period with Joint Commissioner approval, and allows the Assessing Officer to grant extensions or instalment payments on application subject to conditions. Non-payment within the allowed time or failure of an instalment renders the assessee an assessee in default, enabling recovery by specified statutory modes or by the Tax Recovery Officer upon drawing up a statement of tax arrear.
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.
Recovery of tax dues allows accelerated collection, reduced deadlines, and instalments subject to Assessing Officer approval.
Section 30 requires payment of amounts stated in a notice of demand within a prescribed short period, permits the Assessing Officer to reduce that period with Joint Commissioner approval, and allows the Assessing Officer to grant extensions or instalment payments on application subject to conditions. Non-payment within the allowed time or failure of an instalment renders the assessee an assessee in default, enabling recovery by specified statutory modes or by the Tax Recovery Officer upon drawing up a statement of tax arrear.
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