Other modes
of recovery.
226. 17[(1) Where no certificate has been drawn up under section 222, the Assessing Officer may recover the
tax by any one or more of the modes provided in this section.
(1A) Where a certificate
has been drawn up under section 222, the Tax
Recovery Officer may, without prejudice to the modes of recovery specified in
that section, recover the tax by any one or more of the modes provided in this
section.]
(2) If any assessee
is in receipt of any income chargeable under the head Salaries, the 18[Assessing] Officer 19[or Tax Recovery Officer] may require any
person paying the same to deduct from any payment subsequent to the date of
such requisition any arrears of tax due from such assessee, and such person
shall comply with any such requisition and shall pay the sum so deducted to the
credit of the Central Government or as the Board directs :
Provided that any part of the salary exempt from
attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 (5 of
1908)20, shall be exempt from any requisition made under this sub-section.
(3) (i) The 21[Assessing] Officer 22[or Tax Recovery Officer] may, at any time or
from time to time, by notice in writing require any person from whom money is
due or may become due4/span>23 to the assessee or any person who holds or may subsequently hold money24 for or on account of the assessee to pay to
the 25[Assessing] Officer 26[or Tax Recovery Officer] either forthwith upon the money becoming due
or being held or at or within the time specified in the notice (not being
before the money becomes due or is held) so much of the money as is sufficient to
pay the amount due by the assessee in respect of arrears or the whole of the
money when it is equal to or less than that amount.
(ii) A
notice under this sub-section may be issued to any person who holds or may
subsequently hold any money for or on account of the assessee jointly with any
other person and for the purposes of this sub-section, the shares of the joint
holders in such account shall be presumed, until the contrary is proved, to be
equal.
(iii) A copy
of the notice shall be forwarded to the assessee at his last address known to
the 25[Assessing] Officer 26[or Tax Recovery Officer], and in the case of a joint account to all the
joint holders at their last addresses known to the 25[Assessing] Officer 26[or Tax Recovery Officer].
(iv) Save as
otherwise provided in this sub-section, every person to whom a notice is issued
under this sub-section shall be bound to comply with such notice, and, in
particular, where any such notice is issued to a post office, banking company
or an insurer, it shall not be necessary for any pass book, deposit receipt,
policy or any other document to be produced for the purpose of any entry,
endorsement or the like being made before payment is made, notwithstanding any
rule, practice or requirement to the contrary.
(v) Any
claim respecting any property in relation to which a notice under this sub-section
has been issued arising after the date of the notice shall be void as against
any demand contained in the notice.
(vi) Where a
person to whom a notice under this sub-section is sent objects to it by a
statement on oath that the sum demanded or any part thereof is not due to the
assessee or that he does not hold any money for or on account of the assessee,
then nothing contained in this sub-section shall be deemed to require such
person to pay any such sum or part thereof, as the case may be, but if it is
discovered that such statement was false in any material particular, such
person shall be personally liable to the 27[Assessing] Officer 28[or Tax Recovery Officer] to the extent of his own liability to the
assessee on the date of the notice, or to the extent of the assessees
liability for any sum due under this Act, whichever is less.
(vii) The 27[Assessing] Officer 28[or Tax Recovery Officer] may, at any time or
from time to time, amend or revoke any notice issued under this sub-section or
extend the time for making any payment in pursuance of such notice.
(viii) The 27[Assessing] Officer 28[or Tax Recovery Officer] shall grant a
receipt for any amount paid in compliance with a notice issued under this
sub-section, and the person so paying shall be fully discharged from his
liability to the assessee to the extent of the amount so paid.
(ix) Any person discharging any
liability to the assessee after receipt of a notice under this sub-section
shall be personally liable to the 27[Assessing] Officer 28[or Tax Recovery Officer] to the extent of his own liability to the
assessee so discharged or to the extent of the assessees liability for any sum
due under this Act, whichever is less.
(x) If the person to whom a notice under
this sub-section is sent fails to make payment in pursuance thereof to the 27[Assessing] Officer 28[or Tax Recovery Officer], he shall be deemed
to be an assessee in default in respect of the amount specified in the notice
and further proceedings may be taken against him for the realisation of the
amount as if it were an arrear of tax due from him, in the manner provided in sections 222 to 225 and
the notice shall have the same effect as an attachment of a debt by the Tax
Recovery Officer in exercise of his powers under section
222.
(4) The 27[Assessing] Officer 28[or Tax Recovery Officer] may apply to the court in whose custody there
is money belonging to the assessee for payment to him of the entire amount of
such money, or, if it is more than the tax due, an amount sufficient to
discharge the tax.
29[(5) The 30[Assessing] Officer 31[or Tax Recovery Officer] may, if so authorised by the 32[Chief Commissioner or Commissioner] by
general or special order, recover any arrears of tax due from an assessee by
distraint and sale of his movable property in the manner laid down in the Third
Schedule.]