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        Direct Taxes

        Rule 23 - Property to which rules apply

        Income-tax (Certificate Proceedings) Rules, 1962

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        Movable property attachment subject to rules on maintenance, custody, fees, sale and disposal of proceeds. Rule 23 defines Part IV as applying to movable property (other than agricultural produce) attached by actual seizure under the Second Schedule, and indicates that Part IV governs maintenance and custody while under attachment, fees for such maintenance and custody, sale of the attached property, and disposal of the sale proceeds.
                          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.

                                Movable property attachment subject to rules on maintenance, custody, fees, sale and disposal of proceeds.

                                Rule 23 defines Part IV as applying to movable property (other than agricultural produce) attached by actual seizure under the Second Schedule, and indicates that Part IV governs maintenance and custody while under attachment, fees for such maintenance and custody, sale of the attached property, and disposal of the sale proceeds.


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