36. Certificate for recovery of tax as arrears of land Revenue

(a) Certificate under section 16 shall be issued in Form ST-28 to the Collector. A copy thereof shall be forwarded to the assessee and the duplicate copy placed on the assessment record. The Collector on receipt of the certificate shall enter it in the register of certificate maintained in Form ST-29.

(b) If the Collector concerned is not able to effect recovery because the assessee does not reside or carry on business or has no property in the said District, he may forward the certificate to the Collector of the District where the said assessee resides or carries on business or owns property for further proceedings.

(c) The Collector shall also recover interest payable by the defaulter under section 8 from the date on which the demand specified in the certificate was payable.

(d) If in consequence of an order passed by any authority under the Act or a Court after the issue of certificate, there is a variation by way of reduction in the amount as specified in the certificate, the Assessing Authority shall amend it and send necessary intimation to the Collector and endorse a copy thereof to the assessee.

(e) The Collector shall issue a provisional receipt in Form ST-23 under his signatures to the assessee who deposits in his office any amount in cash or by crossed cheque/bank draft. The amount so deposited shall be entered daily in the daily collection register maintained in Form ST-25 which shall be closed and cash balance struck at the close of the day. The cash receipts and cheques/bank drafts collected during the day shall be deposited on the next following day in the treasury on the challan in Form ST-16 or Form ST-22 as the case may be. In respect of payment against each certificate a separate challan shall be used. The counter foils of the receipted challan meant for the assessee shall be obtained from the treasury and delivered to him. The provisional receipt in Form ST-23 issued to the assessee earlier shall be returned by him and cancelled by the Collector under his signature.

(f) The Collector shall within one week from the last day of each month prepare a statement in Form ST-30 and send it to the concerned Assessing Authority who shall verify the credits from the counterfoils of challan received from the treasury through the Deputy Sales Tax Commissioner.

(g) After the recovery of demand as specified in the certificate and the interest due upto the date of collection and recovery charges, if any, the Collector shall cancel the certificate and send it back to the Assessing Authority for record on the file of the assessee.

Explanation:- (i) If the demand which has been referred for collection to the Collector is enhanced in consequence of any subsequent order a fresh certificate shall be issued in respect of such additional demand.

(ii) Collector includes Deputy Sales Tax Commissioner vested with the powers of Collector under the Jammu and Kashmir Land Revenue Act, 1996 or any other officer to whom such powers may be vested for the purpose of recovery of demand payable under the Act and also includes Additional Collector and Assistant Collector.