TMI BlogThe Contracting States shall lend assistance to......X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount: (a) in Japan: (i) the consumption tax; (ii) the inheritance tax; and (iii) the gift tax; (b) in India: (i) the wealth tax; (ii) the excise duty; (iii) the service tax; (iv) the sales tax; and (v) the value added tax; (c) any other tax agreed upon between the Governments of the Contracting States. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that Contracting State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that Contracting State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Notwithstanding the provisions of paragraph 5, acts carried out by a Contracting State in the collection of a revenue claim accepted by that Contracting State for purposes of paragraph 3 or 4, which, if they were carried out by the other Contracting State, would have the effect of suspending or interrupting the time limits applicable to the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her suspend or withdraw its request. 9. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public policy; (c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; (d) to provide assistance in those cases where the administrative burden for that Contracting State is clearly disproportionate to the benefit to be derived by the other Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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