Tax recovery by notice to third parties enabling garnishment of debts and salary deduction subject to statutory exemptions. Provides alternative modes of tax recovery by Assessing Officer or Tax Recovery Officer including requisitioning salary payers to deduct arrears (subject to civil attachment exemptions), issuing notices to third parties holding or owing money to an assessee to pay sums sufficient to cover arrears, and treating non-compliance as making the addressee an assessee in default. Notices to joint account holders carry a presumption of equal shares, may be amended or revoked, require receipt on payment, and false sworn objections create personal liability; authorities may apply to courts for monies in custody and, if authorised, use distraint and sale of movable property.
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 by notice to third parties enabling garnishment of debts and salary deduction subject to statutory exemptions.
Provides alternative modes of tax recovery by Assessing Officer or Tax Recovery Officer including requisitioning salary payers to deduct arrears (subject to civil attachment exemptions), issuing notices to third parties holding or owing money to an assessee to pay sums sufficient to cover arrears, and treating non-compliance as making the addressee an assessee in default. Notices to joint account holders carry a presumption of equal shares, may be amended or revoked, require receipt on payment, and false sworn objections create personal liability; authorities may apply to courts for monies in custody and, if authorised, use distraint and sale of movable property.
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