Procedure for distraint by Assessing Officer or tax recovery officer

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Full Text of the Document

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....Recovery Officer] authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizure, and the provisions of the Second Schedule relating to attachment and sale shall, so far as may be, apply in respect of such distraint and sale.     *************** NOTES:- 1.  ....