https://www.taxtmi.com/acts?id=3511 An Assessing Officer or Tax Recovery Officer is authorised under section 226(5) to effect distraint and sale of movable property; such distraint and sale must, as far as practicable, be conducted in the same manner as attachment and sale by actual seizure, with the provisions of the Second Schedule relating to attachment and sale applying, so far as may be, to these distraint proceedings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 02 Sep 2025 17:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3511 An Assessing Officer or Tax Recovery Officer is authorised under section 226(5) to effect distraint and sale of movable property; such distraint and sale must, as far as practicable, be conducted in the same manner as attachment and sale by actual seizure, with the provisions of the Second Schedule relating to attachment and sale applying, so far as may be, to these distraint proceedings. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3511