Recovery of amounts: Recovery officer empowered to enforce Board directions through attachment, sale, arrest and receivership. A Recovery Officer may draw a certified statement of amounts due for penalties, refunds, disgorgement or fees and recover the amount by attachment and sale of movable or immovable property, attachment of bank accounts, arrest and detention, or appointment of a receiver, applying specified certificate and recovery procedures from the Income-tax regime with necessary modifications; transfers without adequate consideration to certain relatives and transfers to minors remain includible for recovery, and recovery for non-compliance with disgorgement or refund directions has precedence over other claims.
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 amounts: Recovery officer empowered to enforce Board directions through attachment, sale, arrest and receivership.
A Recovery Officer may draw a certified statement of amounts due for penalties, refunds, disgorgement or fees and recover the amount by attachment and sale of movable or immovable property, attachment of bank accounts, arrest and detention, or appointment of a receiver, applying specified certificate and recovery procedures from the Income-tax regime with necessary modifications; transfers without adequate consideration to certain relatives and transfers to minors remain includible for recovery, and recovery for non-compliance with disgorgement or refund directions has precedence over other claims.
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