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          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.

          <h1>Tax recovery procedure allows notice, attachment, sale or arrest to realise arrears under a recovery certificate.</h1> The Tax Recovery Officer enforces certificates for tax arrears by issuing a notice requiring payment within a specified period; if unpaid, the Officer may recover by attachment and sale of movable or immovable property, arrest and detention, or appointment of a receiver. Recoverable items include interest, costs and execution charges; sale proceeds are applied first to the executing certificate, then to other amounts recoverable under the Act, with any surplus returned to the defaulter. The Schedule prescribes detailed procedures for attachment, proclamation, sale, purchaser's title, exemptions, investigations of claims to attached property, postponement or acceptance in satisfaction, and remedies including review and appeal.

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