Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Assessing and Tax Recovery Officers Must Follow Second Schedule Procedure When Carrying Out Distraint and Sale of Movables</h1> Where an Assessing Officer or Tax Recovery Officer effects distraint and sale of movable property, the procedure must, as far as practicable, follow the same mode as attachment and sale by actual seizure; the provisions of the Second Schedule governing attachment and sale apply to such distraint and sale to the extent practicable. The provision authorizes these officers to carry out distraint and sale of movable assets under the same procedural framework established for seizure and sale, subject to the limitations and applicability indicated.