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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>Recovery from seized assets permits discharge of tax liabilities from seized or requisitioned property under defined procedures.</h1> The Assessing Officer may recover aggregate tax liabilities from assets seized or requisitioned, covering existing and assessment-linked liabilities and defaults; release to the person from whose custody assets were seized is available on application within thirty days subject to source verification, recovery of liabilities, and prior senior approval, and must occur within 120 days of the last authorisation. Monetary assets may be applied first, non-monetary assets may be distrained and applied as prescribed, surplus returns to the person, and the Central Government pays simple interest on the net amount held for the specified post-120-day period.

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