Tax recovery mechanisms authorise deduction, attachment, notice to payors, and distraint to enforce unpaid statutory liabilities. The provision authorises the proper officer to recover unpaid tax, interest or penalty by deduction from sums owing, detention and sale of goods, issuing notices to third parties holding money for the debtor, distraint and sale of movable or immovable property, or by certificate sent to the Collector for recovery as an arrear of land revenue; it also permits Magistrate recovery as if a fine, recovery under bonds by the same modes, central tax officers to recover and credit amounts to Government accounts, and proportionate allocation where recoveries are insufficient for combined dues.
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 mechanisms authorise deduction, attachment, notice to payors, and distraint to enforce unpaid statutory liabilities.
The provision authorises the proper officer to recover unpaid tax, interest or penalty by deduction from sums owing, detention and sale of goods, issuing notices to third parties holding money for the debtor, distraint and sale of movable or immovable property, or by certificate sent to the Collector for recovery as an arrear of land revenue; it also permits Magistrate recovery as if a fine, recovery under bonds by the same modes, central tax officers to recover and credit amounts to Government accounts, and proportionate allocation where recoveries are insufficient for combined dues.
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