809/CBDT.

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.... had remained unpaid by a group of assessees in spite of the fact that the group owned a number of immovable properties of substantial value far exceeding the amount of tax arrears. They also felt perturbed on finding that the defaulters were able to postpone the payment for several years and in some cases for seven years or more by making frequent representations to the authorities and making pro....

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....ears due from them are not kept, coercive measures should be adopted to realise the arrears. According to the provisions of sub-section (5) of section 220, in cases where payment by instalments is allowed under sub-section (3), the assessee commits default in paying any one of the instalments within the time fixed under that sub-sect, the assessee shall be deemed to be in default as to the whole o....