Power to recover penalty arrears authorises enforcement officers to use income-tax recovery powers under the prescribed procedure. The Adjudicating Authority may authorise an Enforcement officer not below Assistant Director to recover penalty arrears when payment is not made within the statutory post-notice period; the authorised officer shall exercise powers equivalent to an income-tax authority and the Second Schedule recovery procedure under the Income-tax Act applies mutatis mutandis to recovery of such arrears under this Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to recover penalty arrears authorises enforcement officers to use income-tax recovery powers under the prescribed procedure.
The Adjudicating Authority may authorise an Enforcement officer not below Assistant Director to recover penalty arrears when payment is not made within the statutory post-notice period; the authorised officer shall exercise powers equivalent to an income-tax authority and the Second Schedule recovery procedure under the Income-tax Act applies mutatis mutandis to recovery of such arrears under this Act.
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