Tax recovery powers require exhausting attachment, receivership and civil imprisonment before classifying demands as irrecoverable. A Tax Recovery Certificate empowers the Tax Recovery Officer to recover dues by attachment and sale of movable or immovable property, arrest and detention in civil prison, or appointment of a receiver. Arrears should only be written off after exhausting these statutory remedies; civil imprisonment must be pursued where attachments are ineffective, prosecution considered if evasion is evident, and the Zonal Committee minutes must record actions taken or reasons for not resorting to civil prison.
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.
Tax recovery powers require exhausting attachment, receivership and civil imprisonment before classifying demands as irrecoverable.
A Tax Recovery Certificate empowers the Tax Recovery Officer to recover dues by attachment and sale of movable or immovable property, arrest and detention in civil prison, or appointment of a receiver. Arrears should only be written off after exhausting these statutory remedies; civil imprisonment must be pursued where attachments are ineffective, prosecution considered if evasion is evident, and the Zonal Committee minutes must record actions taken or reasons for not resorting to civil prison.
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