Section 227
Recovery through State Government. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
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 same manner as the municipal tax or local
rate is recovered.