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    <title>Attachment of Properties Against Tax Arrears</title>
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    <description>The Income-tax Act empowers assessing officers and tax recovery officers to attach movable and immovable property and permits the Central Government to publish names of tax defaulters under prescribed guidelines. Under the Special Court Act, the Central Government appoints custodians who notify persons covered and effect simultaneous attachment of all properties; tax recovery against notified persons is made through custodians, with Income-tax authorities following up with the Special Court.</description>
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      <description>The Income-tax Act empowers assessing officers and tax recovery officers to attach movable and immovable property and permits the Central Government to publish names of tax defaulters under prescribed guidelines. Under the Special Court Act, the Central Government appoints custodians who notify persons covered and effect simultaneous attachment of all properties; tax recovery against notified persons is made through custodians, with Income-tax authorities following up with the Special Court.</description>
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