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        Direct Taxes

        Rule 31 - Feeding and tending of livestock under attachment

        Income-tax (Certificate Proceedings) Rules, 1962

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        Feeding and tending of attached livestock allowed for the defaulter, subject to supervision by the attaching officer. The rule permits the defaulter to undertake due feeding and tending of attached livestock at the place of attachment, provided such care is conducted under the supervision of the attaching officer.
                        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.

                              Feeding and tending of attached livestock allowed for the defaulter, subject to supervision by the attaching officer.

                              The rule permits the defaulter to undertake due feeding and tending of attached livestock at the place of attachment, provided such care is conducted under the supervision of the attaching officer.


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