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        Direct Taxes

        Section 37 - Recovery through State Government.

        Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
        Chapter III
        TAX MANAGEMENT

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        Recovery of tax: State Government may direct collection as addition to municipal tax by the same person and manner. State Government may direct that tax in entrusted areas be recovered with and as an addition to any municipal tax or local rate, by the same person and in the same manner as the municipal tax or local rate is recovered.
                      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: State Government may direct collection as addition to municipal tax by the same person and manner.

                            State Government may direct that tax in entrusted areas be recovered with and as an addition to any municipal tax or local rate, by the same person and in the same manner as the municipal tax or local rate is recovered.


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