# 9    Recovery 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.]

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  • 1. Ins. by the A. O. 1937.

  • 2. For a direction under this section, see Gazette of India, 1937, Pt. I, p. 1941.

  • 3. The word "British" omitted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947 (G.G.O.31, dated the 10th December, 1947) (Gazette of India, 1947, Extraordinary, p. 1333).

  • 4. Ins., <i>ibid</i>.

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