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        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.

        <h1>Income-tax certificate recovery rules set procedures for attachment, custody, sale and enforcement to recover tax arrears.</h1> Rules for certificate proceedings set out appointment and jurisdiction of Tax Recovery Commissioners and Officers, requirements for issuing and transmitting recovery certificates and notices, and duties to report recoveries. They prescribe attachment and sale procedures for movable and immovable property-allowing attachment despite encumbrances, proclamation and reserve price rules, conduct of sales, confirmation and registration of sale certificates, delivery to purchasers and vesting orders. The rules also govern custody and maintenance of attached property, fees and poundage, appointment and accountability of receivers, and arrest and detention procedures under certificate execution.

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