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48.
Recovery of arrears of tax.-
(1)
Where any amount of tax is due from any person, the officer of Sales Tax may:-
(a)
deduct the amount from any money owing to person from whom such amount is
recoverable and which may be at the disposal or in the control of such officer
or any officer of Income Tax, Customs or Central Excise Department;
(b)
require by a notice in writing any person who holds or may subsequently
hold any money for or on account of the person from whom tax may be recoverable
to pay to such officer the amount specified in the notice;
(c)
stop removal of any goods from the business premises of such person till such
time the amount of tax is paid or recovered in full;
(ca)
require by a notice in writing any person to stop clearance of imported goods or
manufactured goods or attach bank accounts;
(d)
seal the business premises till such time the amount of tax is paid or-
recovered in full;
(e)
attach and sell or sell without attachment any movable or immovable property of
the registered person from whom tax is due; and
(f)
may recover such amount by attachment and sale of any moveable or- immovable
property of the guarantor, person, company, bank or financial institution where
a guarantor or any other person, company, bank or financial institution fails to
make payment under such guarantee, bond or instrument.
(2)
For the purpose of recovery of tax, penalty or any other demand raised under
this Act, the officer of sales tax shall have the same powers which under the
Code of Civil Procedure 1908 (V of 1908), a Civil Court has for the purpose of
recovery of an amount due under a decree.
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