Tax recovery certificate enables Tax Recovery Officer to recover arrears by prescribed modes and act despite concurrent recovery proceedings. The amendment empowers the Tax Recovery Officer to draw up a prescribed-form statement called a certificate specifying arrears due when an assessee is in default or deemed in default, and to recover the amount by one or more modes in accordance with rules in the Second Schedule; it further provides that the TRO may act under this procedure notwithstanding that recovery proceedings by any other mode have been taken.
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.
Tax recovery certificate enables Tax Recovery Officer to recover arrears by prescribed modes and act despite concurrent recovery proceedings.
The amendment empowers the Tax Recovery Officer to draw up a prescribed-form statement called a certificate specifying arrears due when an assessee is in default or deemed in default, and to recover the amount by one or more modes in accordance with rules in the Second Schedule; it further provides that the TRO may act under this procedure notwithstanding that recovery proceedings by any other mode have been taken.
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