Attached property may be handed to the defaulter upon execution of a stamped bond and Tax Recovery Officer approval. Rule 26 allows the attaching or custody officer, with prior approval of the Tax Recovery Officer and subject to supervision, to entrust attached property to the defaulter on the defaulter executing a duly stamped bond (sapurdnama) in Form No. I.T.C.P. 23. The Explanation treats certain persons whose property is regarded as the defaulter's under the Explanation to sub-section (1) of section 222 as 'defaulter' for this rule and specified related rules.
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Provisions expressly mentioned in the judgment/order text.
Attached property may be handed to the defaulter upon execution of a stamped bond and Tax Recovery Officer approval.
Rule 26 allows the attaching or custody officer, with prior approval of the Tax Recovery Officer and subject to supervision, to entrust attached property to the defaulter on the defaulter executing a duly stamped bond (sapurdnama) in Form No. I.T.C.P. 23. The Explanation treats certain persons whose property is regarded as the defaulter's under the Explanation to sub-section (1) of section 222 as "defaulter" for this rule and specified related rules.
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