https://www.taxtmi.com/acts?id=48857 The Tax Recovery Officer may draw up a certificate specifying an assessee's arrears and recover the amount by attachment and sale of movable or immovable property, arrest and detention, or appointment of a receiver; the Officer may act despite other recovery proceedings. The assessee may not dispute the certificate's correctness, though the Officer may cancel or correct it. Property transferred without adequate consideration to certain relatives, including minors, is treated as the assessee's property and remains liable for recovery of arrears attributable to periods before a minor attains majority. en-us Fri, 14 Feb 2025 13:15:58 +0530 Fri, 14 Feb 2025 13:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48857 The Tax Recovery Officer may draw up a certificate specifying an assessee's arrears and recover the amount by attachment and sale of movable or immovable property, arrest and detention, or appointment of a receiver; the Officer may act despite other recovery proceedings. The assessee may not dispute the certificate's correctness, though the Officer may cancel or correct it. Property transferred without adequate consideration to certain relatives, including minors, is treated as the assessee's property and remains liable for recovery of arrears attributable to periods before a minor attains majority. Act-Rules Bills Fri, 14 Feb 2025 13:15:58 +0530 https://www.taxtmi.com/acts?id=48857