Tax recovery powers: statutory modes enable deduction, seizure, garnishee notices and distraint to enforce dues. Section 79 empowers the proper officer to recover unpaid amounts by deduction from money owing, detention and sale of goods, issuance of garnishee notices to persons holding or owing money for the debtor (with binding effect, amendment and defenses), distraint and sale of movable or immovable property, issuance of a certificate for recovery as an arrear of land revenue, or filing with a Magistrate to recover as if a fine; it also permits recovery under bonds by these modes and prescribes proportional crediting between Central and State Governments.
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.
Tax recovery powers: statutory modes enable deduction, seizure, garnishee notices and distraint to enforce dues.
Section 79 empowers the proper officer to recover unpaid amounts by deduction from money owing, detention and sale of goods, issuance of garnishee notices to persons holding or owing money for the debtor (with binding effect, amendment and defenses), distraint and sale of movable or immovable property, issuance of a certificate for recovery as an arrear of land revenue, or filing with a Magistrate to recover as if a fine; it also permits recovery under bonds by these modes and prescribes proportional crediting between Central and State Governments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
