Procedure for distraint by [Assessing Officer] [Or tax recovery officer

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....FFICER] 2[OR TAX RECOVERY OFFICER] [See section 226(5)] Distraint and sale. Where any distraint and sale of movable property are to be effected by any 3[Assessing Officer] 4[or Tax Recovery Offic....

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....ficer" by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 2. Inserted by the Direct Tax Laws (Amendment) Act, 1989 w.r.e.f. 1-4-1988. 3. Substituted for "Income-tax Officer&q....