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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Recovery Officer Can Enforce Property Delivery Under Rule 39, Including Removing Defaulters or Breaking Locks</h1> Rule 39 of the Income-tax (Certificate Proceedings) Rules, 1962, addresses the delivery of immovable property sold under direct tax recovery proceedings. If the property is occupied by the defaulter or someone on their behalf, the Tax Recovery Officer, upon the purchaser's request, will order the delivery of the property to the purchaser or their appointee. This may involve removing occupants who refuse to vacate. If access is denied, the officer can take necessary actions, including breaking locks or doors, to ensure possession is transferred to the purchaser or their appointee.
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