Section 37
Recovery through State Government. Repealed
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
About this Act
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
If the recovery of tax in any area has been entrusted to
a State Government under clause (1) of article 258 of the Constitution, the State Government may direct,
with respect to that area or any part thereof, that tax shall be recovered therein with, and as an addition to,
any municipal tax or local rate, by the same person and in the manner as the municipal tax or local rate is
recovered.