The Revenue Recovery Act, 1890
9. Recovery in India of land revenues, etc., accruing
in Burma.
- 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.
- 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.).
- Sub-sections (1) and (2) shall apply in relation to Pakistan as they apply in relation to Burma.
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