Recovery of tax: compulsory measures allow deduction, attachment, third party notices and certificate based arrear recovery. The Act empowers the proper officer to recover unpaid tax by deduction from monies owing, detention and sale of goods, issuing third party notices to persons holding or owing money to the taxpayer, distraining property and by certificates directing district collectors to recover as land revenue or by Magistrate application to recover as a fine. Third party notice recipients are bound to comply, may be discharged to the extent of payments made, may remain personally liable for payments made after notice, and may avoid payment on satisfactory proof that funds were not due or held.
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.
Recovery of tax: compulsory measures allow deduction, attachment, third party notices and certificate based arrear recovery.
The Act empowers the proper officer to recover unpaid tax by deduction from monies owing, detention and sale of goods, issuing third party notices to persons holding or owing money to the taxpayer, distraining property and by certificates directing district collectors to recover as land revenue or by Magistrate application to recover as a fine. Third party notice recipients are bound to comply, may be discharged to the extent of payments made, may remain personally liable for payments made after notice, and may avoid payment on satisfactory proof that funds were not due or held.
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