.-(1) The Central Government may direct 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 ][*] [ The word " British " omitted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947.][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 ] [Inserted by A.O. 1937. ] [*] [ The word " British " omitted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947.][India to a person paying under protest in ] [Inserted by A.O. 1937. ] [*] [ The word " British " omitted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947.][India an arrear accruing in ] [Inserted by A.O. 1937. ] [*] [ The word " British " omitted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947.][India is available under Burma law in Burma to a person paying under protest in ] [Inserted by A.O. 1937. ] [*] [ The word " British " omitted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947.][India an arrear accruing in Burma.

(2)

For recovering by virtue of this section any arrears of tax or 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 Indian Income-tax Act, 1922.] [Inserted by A.O. 1937. ]

(3)

[ Sub-sections (1) and (2) shall apply in relation to Pakistan as they apply in relation to Burma.] [ Inserted by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947.]