Attachment of alienated property: tax recovery officers may attach transferred assets without civil suit, subject to hearing. A Tax Recovery Officer may attach property transferred during tax proceedings without first filing a civil declaratory suit, relying on the Second Schedule's recovery procedure; transfers for adequate consideration and without notice remain valid, and procedural notice and hearing requirements must be observed. After pre attachment hearing the officer may issue attachment warrants, and once attached, Rule II objection procedures require adjudication by a speaking order, with aggrieved parties retaining the right to sue against the TRO's order.
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.
Attachment of alienated property: tax recovery officers may attach transferred assets without civil suit, subject to hearing.
A Tax Recovery Officer may attach property transferred during tax proceedings without first filing a civil declaratory suit, relying on the Second Schedule's recovery procedure; transfers for adequate consideration and without notice remain valid, and procedural notice and hearing requirements must be observed. After pre attachment hearing the officer may issue attachment warrants, and once attached, Rule II objection procedures require adjudication by a speaking order, with aggrieved parties retaining the right to sue against the TRO's order.
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