https://www.taxtmi.com/caselaws?id=8200 Section 222 of the Income-tax Act, 1961 read with the Second Schedule provides a complete and self-contained mechanism for recovery of tax arrears, and that special procedure excludes recourse to a general recovery law. The statutory scheme authorises recovery through the prescribed modes by the Tax Recovery Officer, reinforced by section 226, and where a statute prescribes a particular mode for enforcing a demand, that mode alone must be followed. Accordingly, recovery of income-tax arrears after the 1961 Act must be pursued only under the Act and not under the Orissa Public Demands Recovery Act, 1962. en-us Tue, 08 Sep 1970 00:00:00 +0530 Thu, 02 Apr 2009 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8200 Section 222 of the Income-tax Act, 1961 read with the Second Schedule provides a complete and self-contained mechanism for recovery of tax arrears, and that special procedure excludes recourse to a general recovery law. The statutory scheme authorises recovery through the prescribed modes by the Tax Recovery Officer, reinforced by section 226, and where a statute prescribes a particular mode for enforcing a demand, that mode alone must be followed. Accordingly, recovery of income-tax arrears after the 1961 Act must be pursued only under the Act and not under the Orissa Public Demands Recovery Act, 1962. Case-Laws Income Tax Tue, 08 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8200