1 [(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.]
1Ins. by the A. O. 1937.
2For a direction under this section, see Gazette of India, 1937, Pt. I, p. 1941.
3The 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).
4Ins., ibid.