Recovery of tax: statutory mechanisms allow deduction, seizure, garnishment, distraint or certification to enforce unpaid liabilities. Recovery of tax empowers the proper officer to recover unpaid amounts by deduction from money owing, detention and sale of goods, and issuance of notices to third parties holding or owing money to the taxpayer to pay sums sufficient to satisfy the liability; recipients must comply, may be liable if they discharge the taxpayer's debt after notice, and may obtain discharge to the extent of payment. Additional remedies include distraint and sale of property, certification to the Collector for land-revenue-style recovery, Magistrate enforcement as if a fine, bonds enabling these modes, and 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.
Recovery of tax: statutory mechanisms allow deduction, seizure, garnishment, distraint or certification to enforce unpaid liabilities.
Recovery of tax empowers the proper officer to recover unpaid amounts by deduction from money owing, detention and sale of goods, and issuance of notices to third parties holding or owing money to the taxpayer to pay sums sufficient to satisfy the liability; recipients must comply, may be liable if they discharge the taxpayer's debt after notice, and may obtain discharge to the extent of payment. Additional remedies include distraint and sale of property, certification to the Collector for land-revenue-style recovery, Magistrate enforcement as if a fine, bonds enabling these modes, and proportional crediting between Central and State Governments.
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