Insertion of new sections 454B, 454C and 454D

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sale of movable property of such person; (b) attachment of bank accounts of such person; (c) attachment and sale of immovable properties of such person; (d) arrest of that person and his detention in prison; (e) appointing a receiver for the management of such movable or immovable properties, and for this purpose, the provisions of sections 220 to 227, 228A, 229, 232, the Second Schedule and Third Schedule to the Income-tax Act, 1961 (43 of 1961) and the Income-tax (Certificate Proceedings) Rules, 1962, as in force from time to time, in so far as may be, apply with necessary modifications as if the corresponding provisions of the said Act and the rules made thereunder were the provisions of this ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 1961 (43 of 1961), shall be construed as a reference to an appeal before the Appellate Authority under sub-section (5) of section 454 of this Act. Explanation 4.-The interest referred to in section 220 of the Income-tax Act, 1961 (43 of 1961) shall commence from the date the amount became payable by the person. (2) The Recovery Officer shall have power to seek the assistance of the local district administration while exercising the powers under sub-section (1). Explanation.-For the purposes of this section, the expression "Recovery Officer" means an officer not below the rank of Assistant Registrar or Assistant Director authorised by the Central Government in this behalf, by general or special order in writing, ....