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    <title>Instruction Regarding SOP for attachment, auction and sale of immovable property.</title>
    <link>https://www.taxtmi.com/circulars?id=69301</link>
    <description>The SOP directs using attachment, auction and sale of movable and immovable property to recover outstanding sales/trade/commercial tax/VAT dues. Recovery for certificates issued on or before 10.02.2016 is to proceed as land revenue under the Zamindari Destruction and Land System Act, 1950 and Rules, 1952; certificates issued on or after 11.02.2016 are to proceed under the Uttar Pradesh Revenue Code, 2006 and Rules, 2016. Trade tax officers in 20 departmental districts are empowered as ex officio assistant collectors; in other districts designated district officers will exercise the powers. Officers are directed to study and implement the SOP.</description>
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    <pubDate>Fri, 05 Dec 2025 00:00:00 +0530</pubDate>
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      <title>Instruction Regarding SOP for attachment, auction and sale of immovable property.</title>
      <link>https://www.taxtmi.com/circulars?id=69301</link>
      <description>The SOP directs using attachment, auction and sale of movable and immovable property to recover outstanding sales/trade/commercial tax/VAT dues. Recovery for certificates issued on or before 10.02.2016 is to proceed as land revenue under the Zamindari Destruction and Land System Act, 1950 and Rules, 1952; certificates issued on or after 11.02.2016 are to proceed under the Uttar Pradesh Revenue Code, 2006 and Rules, 2016. Trade tax officers in 20 departmental districts are empowered as ex officio assistant collectors; in other districts designated district officers will exercise the powers. Officers are directed to study and implement the SOP.</description>
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      <pubDate>Fri, 05 Dec 2025 00:00:00 +0530</pubDate>
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