Auction of attached property to recover tax liabilities: sale transfers defaulter's rights subject to listed claims and payment rules. Notice under section 79(1)(d) for public auction of attached movable, immovable and share assets to recover tax demand, interest and recovery expenses. The sale transfers the defaulter's right, title and interest subject to listed liabilities; auction is fixed unless postponed and is cancelled if the full amount due is paid before notice issuance. Payment is due at sale or as directed by the proper officer, and non-payment permits re-auction and resale. Distinct schedules record descriptions of movable goods, immovable property (with address/coordinates) and shares, alongside demand reference and signatory details.
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Provisions expressly mentioned in the judgment/order text.
Auction of attached property to recover tax liabilities: sale transfers defaulter's rights subject to listed claims and payment rules.
Notice under section 79(1)(d) for public auction of attached movable, immovable and share assets to recover tax demand, interest and recovery expenses. The sale transfers the defaulter's right, title and interest subject to listed liabilities; auction is fixed unless postponed and is cancelled if the full amount due is paid before notice issuance. Payment is due at sale or as directed by the proper officer, and non-payment permits re-auction and resale. Distinct schedules record descriptions of movable goods, immovable property (with address/coordinates) and shares, alongside demand reference and signatory details.
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