Assistance in collection

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..... ntion or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a revenue claim of a Contracting State is enforceable under the laws of that Contracting State and is owed by a person who, at that time, cannot, under the laws of that Contracting State, prevent its collection, that revenue claim shall, at the request of the competent authority of that Contracting State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other Contracting State in accordance with the provisions of its laws applicable to the enforcement and .....

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..... under the laws of the other Contracting State. 6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. Nothing in this article shall be construed as creating or providing any right to such proceedings before any court or administrative body of the other Contracting State. 7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 of this article and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned Contracting State, the relevant revenue claim ceases to be: a) in the case of a request .....

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..... to the benefit to be derived by the other Contracting State.] ******************** Notes:- 1. Substituted vide Notification No. 20/2018 - Dated 12-04-2018 , before it was read as, Article 28 : Assistance in collection 1. The Contracting States undertake to lend assistance to each other in the collection of taxes to which this Convention relates together with interest, costs, and civil penalties relating to such taxes, referred to in this Article as a revenue claim . 2. Request for assistance by the competent authority of Contracting State in the collection of a revenue claim shall include a certification by such authority that under the laws of the State, the revenue claim has been finally determined. Fo .....

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