Attachment and sale of property notice triggers prohibition on transfer and authorises sale to recover tax arrears. Notice under Section 79 attaches specified movable goods, immovable property and shares for sale to recover unpaid tax, cess, interest, penalty or fee; it lists asset particulars in separate schedules, prohibits transfer or creation of charges on attached assets (any such transfer or charge being invalid), and records the demand/recovery references and the authorised officer's signature and details.
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 and sale of property notice triggers prohibition on transfer and authorises sale to recover tax arrears.
Notice under Section 79 attaches specified movable goods, immovable property and shares for sale to recover unpaid tax, cess, interest, penalty or fee; it lists asset particulars in separate schedules, prohibits transfer or creation of charges on attached assets (any such transfer or charge being invalid), and records the demand/recovery references and the authorised officer's signature and details.
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