TaxTMI 
TaxTMI 
Procedure For Recovery of Tax
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....y Officer shall cause to be served upon the defaulter a notice requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of service of the notice and intimating that in default steps would be taken to realise the amount under this Schedule. When certificate may be executed 3. No step in execution of a certificate shall be taken until the period of fifteen days has elapsed since the date of the service of the notice required by the preceding rule: Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove or dispose of the whole or any part of such of his movable property as would be liable to attachment in execution of a decree of a civil court and that the realisation of the amount of the certificate would in consequence be delayed or obstructed, he may at any time direct, for reasons to be recorded in writing, an attachment of the whole or any part of such property: Provided further that if the defaulter whose property has been so attached furnishes security to the satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which such....
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....erty, though ostensibly sold to the certified purchaser, on the ground that it is liable to satisfy a claim of such third person against the real owner. ^27[Disposal of proceeds of execution. 8. (1) Whenever assets are realised by sale or otherwise in execution of a certificate, the proceeds shall be disposed of in the following manner, namely :- (a) they shall first be adjusted towards the amount due under the certificate in execution of which the assets were realised and the costs incurred in the course of such execution; (b) if there remains a balance after the adjustment referred to in clause (a), the same shall be utilised for satisfaction of any other amount recoverable from the assessee under this Act which may be due on the date on which the assets were realised; and (c) the balance, if any, remaining after the adjustments under clauses (a) and (b) shall be paid to the defaulter. (2) If the defaulter disputes any adjustment under clause (b) of sub-rule (1), the Tax Recovery Officer shall determine the dispute.] General bar to jurisdiction of civil courts, save where fraud alleged 9. Except as otherwise expressly provided in this Act....
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.... him, or that, being in the possession of the defaulter at the said date, it was so in his possession, not on his own account or as his own property, but on account of or in trust for some other person, or partly on his own account and partly on account of some other person, the Tax Recovery Officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or sale. (5) Where the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim. (6) Where a claim or an objection is preferred, the party against whom an order is made may institute a suit in a civil court to establish the right which he claims to the property in dispute; but, subject to the result of such suit (if any), the order of the Tax Recovery Officer shall be conclusive. Removal of attachment on satisfaction or cancellation of certificate 12. Where- (a) the amount du....
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....16. (1) Where a notice has been served on a defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any civil court issue any process against such property in execution of a decree for the payment of money. (2) Where an attachment has been made under this Schedule, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other moneys contrary to such attachment, shall be void as against all claims enforceable under the attachment. Prohibition against bidding or purchase by Officer 17. No officer or other person having any duty to perform in connection with any sale under this Schedule shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. Prohibition against sale on holidays 18. No sale under this Schedule shall take place on a Sunday or other general holiday recognised by the State Government or on any day which has been notified by the State G....
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....here such produce is growing crop,- on the land on which such crop has grown, or (b) where such produce has been cut or gathered,- on the threshing floor or place for treading out grain or the like, or fodder-stack, on or in which it is deposited, and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or with the leave of the Tax Recovery Officer, on the outer door or on some other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last resided or carried on business or personally worked for gain. The produce shall, thereupon, be deemed to have passed into the possession of the Tax Recovery Officer. Provisions as to agricultural produce under attachment 25. (1) Where agricultural produce is attached, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending, cutting and gathering thereof as he may deem sufficient; ^56[and he shall have power to defray the cost of such arrangements]]. (2) Subject to such conditions as may be imposed by the Tax Recovery Officer in this behalf, either in ....
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....e property (except as aforesaid), to the person in possession of the same. (3) A debtor prohibited under clause (i) of sub-rule (1) may pay the amount of his debt to the Tax Recovery Officer, and such payment shall discharge him as effectually as payment to the party entitled to receive the same. Attachment of decree 27. (1) The attachment of a decree of a civil court for the payment of money or for sale in enforcement of a mortgage or charge shall be made by the issue to the civil court of a notice requesting the civil court to stay the execution of the decree unless and until- (i) the Tax Recovery Officer cancels the notice, or (ii) the ^57[Tax Recovery Officer] or the defaulter applies to the court receiving such notice to execute the decree. (2) Where a civil court receives an application under clause (ii) of sub-rule (1), it shall, on the application of the ^57A[Tax Recovery Officer] or the defaulter and subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), proceed to execute the attached decree and apply the net proceeds in satisfaction of the certificate. (3) The ^57B[Tax Recovery Officer] shall ....
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....declared or accruing and of any other money which may become due to him in respect of the partnership, and direct accounts and inquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other persons shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. Inventory 33. In the case of attachment of movable property by actual seizure, the officer shall, after attachment of the property, prepare an inventory of all the property attached, specifying in it the place where it is lodged or kept, and shall forward the same to the Tax Recovery Officer and a copy of the inventory shall be delivered by the officer to the defaulter. Attachment not to be excessive 34. The attachment by seizure shall not be excessive, that is to say, the property attached shall be as nearly as possible proportionate to the amount specified in the warrant. Seizure between sunrise and sunset 35. Attachment by seizure shall be made after sunrise and before sunset and not otherwise. Power to break open doors, etc. 36. The officer may break open any....
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....or the like, or fodder-stack, on or in which it is deposited: Provided that the Tax Recovery Officer may direct the sale to be held at the nearest place of public resort, if he is of opinion that the produce is thereby likely to sell to greater advantage. (2) Where, on the produce being put up for sale,- (a) a fair price, in the estimation of the person holding the sale, is not offered for it, and (b) the owner of the produce, or a person authorised to act on his behalf, applies to have the sale postponed till the next day or, if a market is held at the place of sale, the next market day, the sale shall be postponed accordingly, and shall be then completed, whatever price may be offered for the produce. Special provisions relating to growing crops 42. (1) Where the property to be sold is a growing crop and the crop from its nature admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made ready for storing before the arrival of such day, and the sale shall not be held until the crop has been cut or gathered and is ready for storing. (2) Where the crop from its nature does not ....
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....t any time during the continuance of the attachment, ^59[direct that such coins or notes shall be credited to the Central Government and the amount so credited shall be dealt with in the manner specified in rule 8]. PART III ATTACHMENT AND SALE OF IMMOVABLE PROPERTY Attachment Attachment 48. Attachment of the immovable property of the defaulter shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and prohibiting all persons from taking any benefit under such transfer or charge. Service of notice of attachment 49. A copy of the order of attachment shall be served on the defaulter. Proclamation of attachment 50. The order of attachment shall be proclaimed at some place on or adjacent to the property attached by beat of drum or other customary mode, and a copy of the order shall be affixed on a conspicuous part of the property and on the notice board of the office of the Tax Recovery Officer. Attachment to relate back from the date of service of notice 51. Where any immovable property is attached under this Schedule, the attachment shall relate back to, and take effect from, the date on which the not....
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....y auction 56. The sale shall be by public auction to the highest bidder and shall be subject to confirmation by the Tax Recovery Officer. ^15[Provided that no sale under this rule shall be made if the amount bid by the highest bidder is less than the reserve price, if any, specified under clause (cc) of rule 53.] Deposit by purchaser and resale in default 57. (1) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of twenty-five per cent on the amount of his purchase money, to the officer conducting the sale; and, in default of such deposit, the property shall forthwith be resold. (2) The full amount of purchase money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the fifteenth day from the date of the sale of the property. Procedure in default of payment 58. In default of payment within the period mentioned in the preceding rule, the deposit may, if the Tax Recovery Officer thinks fit, after defraying the expenses of the sale, be forfeited to the Government, and the property shall be resold, and the defaulting purchaser shall forfeit all clai....
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....ertificate, ^61[such Income-tax Officer as may be authorised by the ^73A[Principal Chief Commissioner or Chief Commissioner] or ^72A[Principal Commissioner or Commissioner] in this behalf], the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears as required by this Schedule or on the ground of a material irregularity in publishing or conducting the sale: Provided that- (a) no sale shall be set aside on any such ground unless the Tax Recovery Officer is satisfied that the applicant has sustained substantial injury by reason of the non-service or irregularity; and (b) an application made by a defaulter under this rule shall be disallowed unless the applicant deposits the amount recoverable from him in execution of the certificate. Setting aside sale where defaulter has no saleable interest 62. At any time within thirty days of the sale, the purchaser may apply to the Tax Recovery Officer to set aside the sale on the gro....
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....mortgage, lease or sale: Provided that all moneys payable under such mortgage, lease or sale shall be paid, not to the defaulter, but to the Tax Recovery Officer: Provided also that no mortgage, lease or sale under this rule shall become absolute until it has been confirmed by the Tax Recovery Officer. Fresh proclamation before resale 67. Every re-sale of immovable property, in default of payment of the purchase money within the period allowed for such payment, shall be made after the issue of a fresh proclamation in the manner and for the period hereinbefore provided for the sale. Bid of co-sharer to have preference 68. Where the property sold is a share of undivided immovable property, and two or more persons, of whom one is a co-sharer, respectively bid the same sum for such property or for any lot, the bid shall be deemed to be the bid of the co-sharer. ^18[68A. Acceptance of property in satisfaction of amount due from the defaulter. (1) Without prejudice to the provisions contained in this Part, an ^52M[Assessing Officer], duly authorised by the ^51A[^73B[Principal Chief Commissioner or Chief Commissioner] or ^72B[Principal Commissioner o....
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....all stand extended by one year. (2) In computing the period of limitation under sub-rule (1), the period - ^77[(i) commencing on the date on which stay on levy of the said tax, interest, fine, penalty or another sum was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner; or (ii) commencing on the date on which stay on the proceeding of attachment or sale of the immovable property was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner; or] (iii) commencing from the date of the presentation of any appeal against the order passed by the Tax Recovery Officer under this Schedule and ending on the day the appeal is decided, shall be excluded : Provided that where immediately after the exclusion of the aforesaid period, the period of limitation for the sale of the immovable property is less than 180 days, such remaining period shall be extended to 180 days and th....
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....hdrawal of management 72. The attachment and management under the foregoing rules may be withdrawn at any time at the discretion of the Tax Recovery Officer, or if the arrears are discharged by receipt of such profits and rents or are otherwise paid. ^80[****] PART VI MISCELLANEOUS Officers deemed to be acting judicially 82. Every ^4[^43[^73C[Principal Chief Commissioner or Chief Commissioner] or ^72C[Principal Commissioner or Commissioner]], Tax Recovery Officer] or other officer acting under this Schedule shall, in the discharge of his functions under this Schedule, be deemed to be acting judicially within the meaning of the Judicial Officers Protection Act, 1850 (18 of 1850). Power to take evidence 83. Every ^4A[^43A[^73D[Principal Chief Commissioner or Chief Commissioner] or ^72D[Principal Commissioner or Commissioner]], Tax Recovery Officer] or other officer acting under the provisions of this Schedule shall have the powers of a civil court while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the production of documents. Continuance of certificate 8....
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....rules, consistent with the provisions of this Act, regulating the procedure to be followed by ^8[^49[^73I[Principal Chief Commissioners or Chief Commissioners], ^72I[Principal Commissioners or Commissioners]], Tax Recovery Officers] and other officers acting under this Schedule. (2) In particular, and without prejudice to the generality of the power conferred by sub-rule (1), such rules may provide for all or any of the following matters, namely:- (a) the area within which ^9[^49A[^73J[Principal Chief Commissioners or Chief Commissioners], ^72J[Principal Commissioners or Commissioners]] or Tax Recovery Officers] may exercise jurisdiction; (b) the manner in which any property sold under this Schedule may be delivered; (c) the execution of a document or the endorsement of a negotiable instrument or a share in a corporation, by or on behalf of the Tax Recovery Officer, where such execution or endorsement is required to transfer such negotiable instrument or share to a person who has purchased it under a sale under this Schedule; (d) the procedure for dealing with resistance or obstruction offered by any person to a purcha....
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....sp;before it was read as, "the rate of six per cent. per annum" 4. Substituted vide Section 29 of the Finance (No. 2) Act, 1971 w.e.f. 01-01-1972 before it was read as, "Tax Recovery Officer" 4A. Substituted vide Section 29 of the Finance (No. 2) Act, 1971 w.e.f. 01-01-1972 before it was read as, "Tax Recovery Officer" 5. Substituted vide Section 29 of the Finance (No. 2) Act, 1971 w.e.f. 01-01-1972 before it was read as, "^2[(1) An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie (a) in the case of a Tax Recovery Officer, being a Collector or an additional Collector or an officer referred to in sub clause (iii) of clause (44) of section 2, to the revenue authority to which appeals ordinarily lie against the orders of a Collector under the law relating to land revenue of the State concerned; and (b) in any other case, to the revenue authority to which an appeal or an application for revision would ordinarily lie, if the order passed by him were the order under ....
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....e.f. 01-10-1975 23. Substituted vide Section 24 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984 before it was read as, "^10[twelve per cent.]" 24. Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "See section 222" 25. Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "(a) "certificate" means a certificate received by the Tax Recovery Officer from the Income-tax Officer for the recovery of arrears under this Schedule;" Earlier, Amended vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 26. Restored vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 before it was read as, "When a certificate has been drawn up by the Tax Recovery Officer" Earlier, Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it wa....
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.... it was read as, "^1[19A. ^12[(1) A Tax Recovery Officer, being a Gazetted Officer of the Central Government who is authorised to exercise the powers of a Tax Recovery Officer under this Act, may entrust any of his functions as Tax Recovery Officer to any other officer lower than him in rank (not being lower in rank than an Inspector of Income-tax) and such officer shall, in relation to the functions so entrusted to him, be deemed to be a Tax Recovery Officer: Provided that where the Tax Recovery Officer is an Income- tax Officer any entrustment under this sub-rule shall be made only with the approval of the Inspecting Assistant Commissioner.] ^11[(2)] Entrustment of certain functions by Collector or additional Collector. A Tax Recovery Officer, being a Collector or an additional Collector, may, subject to the approval of the State Government, entrust any of his functions as Tax Recovery Officer to any other officer lower than him in rank who is empowered to effect recovery of arrears of land revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the State and such o....
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.... "direct that such coins or notes shall be credited to the Central Government and the amount so credited shall be dealt with in the manner specified in rule 8" Earlier, Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "direct that such coins or notes, or a part thereof sufficient to satisfy the certificate, be paid over to the Income-tax Officer" 36. Amended vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 Earlier, Inserted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 37. Re-introduced vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 Earlier, Omitted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "for payment to the Income-tax Officer" 38. Restored vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 before it was re....
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....ecovery Commissioner" 43B. Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Tax Recovery Commissioner" 44. Restored vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 before it was read as, "If at any time after the certificate is drawn up by the Tax Recovery Officer" Earlier, Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "If at any time after the issue of the certificate by the Income-tax Officer to the Tax Recovery Officer" 45. Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "^5[(1) An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie - (a) in the case of a Tax Recovery Officer, being a Collector or an Additional Collector, to the revenue authority to which appeals ordinarily lie again....
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....as read as, "Income-tax Officer" 49. Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Tax Recovery Commissioners" 49A. Substituted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Tax Recovery Commissioners" 50. Amended vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 Earlier, Inserted vide Section 124 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 51. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 51A. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 52. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 52A. Substituted vide Section 54 of the&nb....
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.... Officer" 52P. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 52Q. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 52R. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 52S. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 52T. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 52U. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "^48[Income-tax Officer]" 53. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "^26[When a certificate has been received by the Tax Recovery Off....
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....bstituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "^44[If at any time after the issue of the certificate by the ^52T[Assessing Officer] to the Tax Recovery Officer]" 64. Substituted vide Section 54 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 before it was read as, "^52U[Assessing Officer]" 65. Inserted vide Section 87 of the Finance Act, 1992 w.e.f. 01-06-1992 66. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner" 67. Substituted vide Section 95 of the Finance Act, 2001 w.e.f. 01-06-2001 before it was read as, "twelve per cent." 68. Substituted vide Section 109 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "^67[nine per cent.]" 69. Substituted vide Section 18 of the Taxation Laws (Amendment) Act, 2003 w.e.f. 08-09-2003 before it was read as, "^68[eight per cent.]" 70. Substituted vide Section 81 of the Finance Act, 2007 w.e.f. 01-04....
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..... 01-06-2013 before it was read as, "Chief Commissioner" 73E. Substituted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 73F. Substituted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 73G. Substituted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 73H. Substituted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 73I. Substituted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 73J. Substituted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 before it was read as, "Chief Commissioner" 74. Substituted vide Section 69 of the Finance (No. 2) Act, 2019 w.e.f. 01-09-2019 before it was read as, "three years" 75. Substituted vide Section 69 of the Finance (No. 2) Act, 2019 w.e.f. 01-09-2019 before it was read as, "Prov....
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....tion of the Tax Recovery Officer. (3) Where appearance is not made in obedience to a notice issued and served under sub-rule (1), the Tax Recovery Officer may issue a warrant for the arrest of the defaulter. ^19[(3A) A warrant of arrest issued by a Tax Recovery Officer under sub-rule (2) or sub-rule (3) may also be executed by any other Tax Recovery Officer within whose jurisdiction the defaulter may for the time being be found.] (4) Every person arrested in pursuance of a warrant of arrest under ^20[this rule] shall be brought before the Tax Recovery Officer ^21[issuing the warrant] as soon as practicable and in any event within twenty-four hours of his arrest (exclusive of the time required for the journey): Provided that, if the defaulter pays the amount entered in the warrant of arrest as due and the costs of the arrest to the officer arresting him, such officer shall at once release him. ^22[Explanation.-For the purposes of this rule, where the defaulter is a Hindu undivided family, the Karta thereof shall be deemed to be the defaulter.] Hearing 74. When a defaulter appears before the Tax R....
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....t he shall not be liable to be re-arrested under the certificate in execution of which he was detained in the civil prison. Release 78. (1) The Tax Recovery Officer may order the release of a defaulter who has been arrested in execution of a certificate upon being satisfied that he has disclosed the whole of his property and has placed it at the disposal of the Tax Recovery Officer and that he has not committed any act of bad faith. (2) If the Tax Recovery Officer has ground for believing the disclosure made by a defaulter under sub-rule (1) to have been untrue, he may order the rearrest of the defaulter in execution of the certificate, but the period of his detention in the civil prison shall not in the aggregate exceed that authorised by rule 77. Release on ground of illness 79. (1) At any time after a warrant for the arrest of a defaulter has been issued, the Tax Recovery Officer may cancel it on the ground of his serious illness. (2) Where a defaulter has been arrested, the Tax Recovery Officer may release him if, in the opinion of the Tax Recovery Officer, he is not in a fit state of health to be detained in the civil priso....