Income-tax Act : Recovery through State Government. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Recovery through State Government.

227. Recovery through State Government 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.