Section 146D: Recovery of liability outstanding under other laws

4[146D. Recovery of liability outstanding under other laws. – (1) Where any outstanding liability in or under any other statute or law for the time being in force enacted through an Act of Parliament, in respect of any defaulter is – (a) treated as Income Tax arrears in that law; (b) required to be recovered or collected by Commissioner (Inland Revenue); or (c) is referred to Commissioner (Inland Revenue) for the recovery – the Commissioner (Inland Revenue) shall recover the said liability and deposit the receipts in the designated account specified in that law.] PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division I Advance Tax Paid by the Taxpayer

Effective date: 2001-09-13

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