https://www.taxtmi.com/acts?id=48391 The amendment broadens section 142(1) to "Where any sum payable by any person" and replaces clause (c) to allow either: (i) an Assistant Commissioner to certify the amount due and send it to the district Collector to be recovered as an arrear of land revenue; or (ii) a properly authorised officer, under rules and Commissioner authorisation, to distrain movable or immovable property, detain and, if unpaid after thirty days, sell the property to satisfy the sum and costs, returning any surplus to the person. en-us Fri, 31 Jan 2025 15:25:33 +0530 Fri, 31 Jan 2025 15:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48391 The amendment broadens section 142(1) to "Where any sum payable by any person" and replaces clause (c) to allow either: (i) an Assistant Commissioner to certify the amount due and send it to the district Collector to be recovered as an arrear of land revenue; or (ii) a properly authorised officer, under rules and Commissioner authorisation, to distrain movable or immovable property, detain and, if unpaid after thirty days, sell the property to satisfy the sum and costs, returning any surplus to the person. Act-Rules F. Acts / Amendment Acts Fri, 31 Jan 2025 15:25:33 +0530 https://www.taxtmi.com/acts?id=48391