Recovery of tax: multiple statutory modes permit deduction, garnishee notices, distraint, certification and Magistrate-led recovery. Section 79 authorises the proper officer to recover unpaid amounts by deduction from monies owing, detention and sale of goods, issuing garnishee-style notices to persons holding money for the taxpayer, distraint and sale of property, certification to the Collector for recovery as land revenue arrears, or Magistrate recovery as if a fine; garnishee notices bind third parties, permit amendment or revocation, treat compliant payments as discharging the taxpayer's liability, and may impose personal liability on third parties who discharge obligations after notice; recovery under bonds and apportionment between Central and State Governments are also provided.
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: multiple statutory modes permit deduction, garnishee notices, distraint, certification and Magistrate-led recovery.
Section 79 authorises the proper officer to recover unpaid amounts by deduction from monies owing, detention and sale of goods, issuing garnishee-style notices to persons holding money for the taxpayer, distraint and sale of property, certification to the Collector for recovery as land revenue arrears, or Magistrate recovery as if a fine; garnishee notices bind third parties, permit amendment or revocation, treat compliant payments as discharging the taxpayer's liability, and may impose personal liability on third parties who discharge obligations after notice; recovery under bonds and apportionment between Central and State Governments are also provided.
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 
