Recovery of tax: administrative enforcement allows attachment, sale, arrest or appointment of a receiver to collect unpaid dues. Unpaid tax, interest, penalty or other amounts may be recovered as arrears of land revenue or via a recovery certificate issued by the Commissioner, who may extend payment or allow instalments; the certificate authorises attachment and sale of movable or immovable property, arrest and short detention, or appointment of a receiver, renders private transfers void against the certificate and creates a charge on immovable property, and permits the debtor to petition the Commissioner to contest liability.
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: administrative enforcement allows attachment, sale, arrest or appointment of a receiver to collect unpaid dues.
Unpaid tax, interest, penalty or other amounts may be recovered as arrears of land revenue or via a recovery certificate issued by the Commissioner, who may extend payment or allow instalments; the certificate authorises attachment and sale of movable or immovable property, arrest and short detention, or appointment of a receiver, renders private transfers void against the certificate and creates a charge on immovable property, and permits the debtor to petition the Commissioner to contest liability.
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