Recovery of monetary penalty: attachment and sale of movable or immovable property permitted when penalties unpaid. Regulation 10 authorises the recovery officer to recover unpaid monetary penalties by attachment and sale of movable and immovable property of the enterprise or person in default, permitting simultaneous use of those modes and requiring adherence to the procedural rules of the income-tax recovery framework.
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 monetary penalty: attachment and sale of movable or immovable property permitted when penalties unpaid.
Regulation 10 authorises the recovery officer to recover unpaid monetary penalties by attachment and sale of movable and immovable property of the enterprise or person in default, permitting simultaneous use of those modes and requiring adherence to the procedural rules of the income-tax recovery framework.
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