Modes of tax recovery.

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....tificate shall proceed to recover from such assessee the amount specified therein by one or more of the following modes in accordance with the rules laid down in the IInd Schedule:- (a) Attachment and sale of assessee's movable property. (b) Attachment and sale of assessee's immovable property. (c) Arrest of the assessee and his detention in prison. (d) Appointing a receiver for the ma....

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....It is, therefore, impressed on all Commissioners of Income-tax and Commissioners of Income-tax(Recovery) that recourse to committing the defaulter to civil prisons should be persued vigorously wherever possible to the extent permissible under the law. Unless this mode of recovery is also exhausted, it is not morally correct to term the outstanding demand as irrecoverable. The action taken in this ....