Section 517 — Receipt to be given. Successor to s.289 of the 1961 Act.
Section 517 is in Chapter XXIII — Miscellaneous, which runs from section 499 to section 536.
One sentence: a receipt must be given for any money paid or recovered under the Act. It draws no distinction between voluntary payment and recovery, and names no officer, form or time limit.
It creates a simple evidentiary obligation so that every sum passing to the department under the Act is documented in the payer's hands.
There is nothing to compute or claim here — the practical value is that a receipt is due as of right for anything paid or recovered, including money recovered rather than paid over voluntarily. The section prescribes no form, so the receipt takes whatever form the receiving authority issues.
A firm pays Rs. 5 lakh of tax across the counter, and in another case Rs. 2 lakh is recovered from an individual under the recovery machinery of the Act. Both are entitled to a receipt: the section covers any money 'paid or recovered' under the Act, so an involuntary recovery stands on exactly the same footing as a voluntary payment, and a refusal on the ground that the money was taken rather than tendered has no basis. What the section does not do is prescribe a form, a time or an officer, so the receipt takes whatever shape the receiving authority issues.
In the acknowledgment of any payment or recovery of money under the Act — the receipt is due as of right, including where the money was recovered rather than paid over voluntarily. The section names no form and no authority.
A receipt shall be given for any money paid or recovered under this Act.
See the full 1961 to 2025 concordance.