142A. Recovery of tax through Special Magistrates.-

¹[142A. Recovery of tax through Special Magistrates.-

(1) Without prejudice to the  provisions  of  section  142,  the  Deputy  Commissioner  of  Taxes  may forward to a Magistrate of the First Class, specially empowered in this behalf by the Government, hereinafter referred to as "the Special Magistrate, ²[in whose territorial jurisdiction the office of the deputy Commissioner of Taxes is situate, or the assessee resides, or owns propert or carries on business or profession] a certificate under his signature specifying the amount of arrears due from the assessee,  and  the  Special  Magistrate  shall,  on  receipt  of  such  certificate, proceed to recover from the assessee the amount specified therein as if it were an  arrear  of  land  revenue  and  the  Special  Magistrate  were  a  Collector  of District.

(2) Without prejudice to any other powers of a Collector of District which the Special  Magistrate  may  have  in  this  behalf,  he  shall,  for  the  purposes  of recovery of the amount specified in the certificate for recovery f orwarded to him under sub-section (1), have the powers which a Civil Court has under the Code of Civil Procedure, 1908 (Act V of 1908), for the purposes of recovery of an amount due under a decree.

(3)  The  Deputy  Commissioner  of  Taxes  may,  at  any  time,  recall  from  the Special  Magistrate  a  certificate  forwarded  to  him  under  sub-section  (1)  and upon such recall, all proceedings commenced in pursuance of the certificate shall abate:

Provided that the recall of a certificate shall not affect any recoveries made by the Special Magistrate before the recall as if the certificate had not, to the extent  of  such  recovery,  been  recalled;  nor  shall  the  recall  of  a  certificate issued at any time prevent the recovery, by issue of a fresh certificate of any amount  which  was  recoverable  at  the  time  the  certificate  so  recalled  was issued.]

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¹Ins by F.A. 1993
²Omitted by F.A. 1999

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