Custody of distrained goods: store seized assets in sealed bank or treasury boxes and detain defaulters in civil prison. Distrained articles are to be kept in sealed boxes in banks or treasuries rather than departmental strong rooms or safes, creating an administrative custody requirement. Existing arrangements allow detention of tax defaulters in civil prisons, with Commissioners defraying related expenses from departmental funds; Commissioners should report any difficulties concerning storage, jail cooperation, or fund inadequacy to the Board for remedial action.
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.
Custody of distrained goods: store seized assets in sealed bank or treasury boxes and detain defaulters in civil prison.
Distrained articles are to be kept in sealed boxes in banks or treasuries rather than departmental strong rooms or safes, creating an administrative custody requirement. Existing arrangements allow detention of tax defaulters in civil prisons, with Commissioners defraying related expenses from departmental funds; Commissioners should report any difficulties concerning storage, jail cooperation, or fund inadequacy to the Board for remedial action.
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