Law: Customs Act, 1969

Section: 32,102

Law: Central Excise and Salt Act, (I of 1944)

Section: 11

[Customs Act (IV of 1969)].......Ss 32 & 102---Central Excises and Salt Act (I of 1944), S.11---West Pakistan Land Revenue Act (XVII of 1967), S. .114---Constitution of Pakistan (1973), Art.199---Amount claimed under Customs Act, 1969---Recovery through Revenue Officer as, arrears of Land Revenue---Procedure---Non-compliance with procedure---Effect. Chapter VIII of the Sindh Land Revenue Act, 1967, deals with the procedure for the recovery of land revenue. Under this Chapter liability to pay the land revenue and other taxes payable and recoverable under the Act is to be governed by the previsions contained in this Chapter while Chapter IX of the said Act makes provision for the recovery of certain other demands under different enactments through Revenue Officers as arrears of land revenue. The demands in former cases also relate to demands for payment of land revenue or any other sums due and are recoverable as arrears of land revenue under Land Revenue Act, 1967. Any sums recoverable under other enactments can also be recovered as arrears of land revenue under section 114 of the said Act. Amount claimed under the Customs Act, 1969, can be recovered through a Revenue Officer as arrears of land revenue as provided by its section 202. Similarly section 11 of the Central Excises and Salt Act, 1944 also authorises recovery of dues under that Act. Section 114 of the Land Revenue Act, 1967 authorises a Revenue Officer to recover dues recoverable under enactments other than the Land Revenue Act, 1967. Thus a Collector (Revenue Officer) can only recover the Government dues recoverable under the Customs Act, 1969 or the Central Excises and Salt Act, 1944, only when an appropriate officer issues a certificate specifying amount so recoverable as provided by section 202(2) of the Customs Act, 1969 or section 11 (d) of the Central Excises and Salt Act, 1944. In a case where a person had defaulted in payment of land revenue and other taxes recoverable under the Sindh Land Revenue Act, 1967 itself a Revenue Officer was required to issue a certified statement of account under its section 79 to enable the Collector to recover such amount as arrears of land revenue. Such…

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