Procedure for sending certified tax-recovery certificate copies requires endorsed allocation of recoverable portions and notification to assessing officer. The originating Tax Recovery Officer must endorse the certified copy with a prescribed form stating the original certificate details, the defaulter, the total certified amount and the specific portion to be recovered by the receiving officer, itemised as part of certificate amount, costs and charges, and interest; when a copy is sent, the receiving officer shall keep the certificate in his office and the originating officer shall inform the Assessing Officer of sending the copy.
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.
Procedure for sending certified tax-recovery certificate copies requires endorsed allocation of recoverable portions and notification to assessing officer.
The originating Tax Recovery Officer must endorse the certified copy with a prescribed form stating the original certificate details, the defaulter, the total certified amount and the specific portion to be recovered by the receiving officer, itemised as part of certificate amount, costs and charges, and interest; when a copy is sent, the receiving officer shall keep the certificate in his office and the originating officer shall inform the Assessing Officer of sending the copy.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.