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

¹[9. Recovery in India of land revenues, etc., accruing in Burma.--(1) The Central Government may direct² 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 ³*** India and thereupon such arrear or sum shall be so recoverable:

Provided 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 ³*** India to a person paying under protest in ³*** India an arrear accruing in ³*** India is available under Burma law in Burma to a person paying under protest in ³*** India an arrear accruing in Burma.

(2) For recovering by virtue of this section any arrears of tax, penalty due under the enactments relating to income-tax or super-tax 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).

⁴[(3) Sub-sections (1) and (2) shall apply in relation to Pakistan as they apply in relation to Burma.]