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of <h1>Tax Officers Empowered to Recover Dues via Property Distraint Under IT Act, Gift-tax Act, Super Profits Tax Act</h1> The Commissioner of Income-tax/Gift-tax in Uttar Pradesh, Lucknow, authorizes subordinate Income-tax Officers and Gift-tax Officers to recover taxes, interest, fines, penalties, and other sums payable by an assessee under the Income-tax Act, 1961, the Gift-tax Act, 1958, and the Super Profits Tax Act, 1963. This authorization includes the power to recover dues by distraint and sale of the assessee's movable property, following the procedures outlined in the Third Schedule of the Income-tax Act, 1961. This notification supersedes any previous orders related to this matter.
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