Modes of tax recovery: deduction, detention and sale of goods, third-party payment notices, distraint, or land-revenue certificate recovery. The proper officer may deduct amounts from money owing to the taxpayer or require another officer to do so; detain and sell the taxpayer's goods or require another officer to recover by seizure and sale; issue written notices directing persons who owe or hold money for the taxpayer to pay to government credit; distrain movable or immovable property with authorization and sell after thirty days to satisfy dues and costs; or issue a certificate to the district Collector for recovery as an arrear of land revenue.
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.
Modes of tax recovery: deduction, detention and sale of goods, third-party payment notices, distraint, or land-revenue certificate recovery.
The proper officer may deduct amounts from money owing to the taxpayer or require another officer to do so; detain and sell the taxpayer's goods or require another officer to recover by seizure and sale; issue written notices directing persons who owe or hold money for the taxpayer to pay to government credit; distrain movable or immovable property with authorization and sell after thirty days to satisfy dues and costs; or issue a certificate to the district Collector for recovery as an arrear of land revenue.
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