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The Revenue Recovery Act, 1890

9. Recovery in India of land revenues, etc., accruing in Burma.

  1. The Central Government may direct 6*** that an arrear of land-revenue accruing in Burma or a sum recoverable in Burma as an arrear of land-revenue and payable to a Collector or other public officer or to a local authority in Burma may be recovered under this Act in 7*** India and thereupon such arrear or sum shall be so recoverable:

that the Central Government shall not give any such direction unless it is satisfied that the remedy available under section 4 of this Act in 7*** India to a person paying under protest in 7*** India an arrear accruing in 7*** India is available under Burma law in Burma to a person paying under protest in 7*** India an arrear accruing in Burma.

  1. For recovering by virtue of this section any arrears of tax or penalty due under the enactments relating to income-tax or supertax in force in Burma, the Collector shall have such additional powers as he has in the case of Indian income-tax and super-tax under the proviso to section 46 (2) of the Income-tax Act, 1922 (11 of 1922.).
  2. Sub-sections (1) and (2) shall apply in relation to Pakistan as they apply in relation to Burma.

Revenue Recovery Act, 1890 Back

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