Certificate to Tax Recovery
Officer7.
222. 8[(1) When an assessee is in default or is deemed to be in default in
making a payment of tax, the Tax Recovery Officer may draw up under his
signature a statement in the prescribed form9 specifying the amount of arrears due from the assessee (such statement
being hereafter in this Chapter and in the Second Schedule referred to as
certificate) and shall proceed to recover from such assessee the amount
specified in the certificate by one or more of the modes mentioned below, in
accordance with the rules laid down in the Second Schedule]
(a) attachment and sale of the assessees movable
property ;
(b) attachment and sale of the assessees
immovable property ;
(c) arrest of the assessee and his detention in
prison ;
(d) appointing a receiver for the management of
the assessees movable and immovable properties.
10[Explanation.For the purposes of this
sub-section, the assessees movable or immovable property shall include any
property which has been transferred, directly or indirectly on or after the 1st
day of June, 1973, by the assessee to his spouse or minor child or sons wife
or sons minor child, otherwise than for adequate consideration, and which is
held by, or stands in the name of, any of the persons aforesaid; and so far as
the movable or immovable property so transferred to his minor child or his
sons minor child is concerned, it shall, even after the date of attainment of
majority by such minor child or sons minor child, as the case may be, continue
to be included in the assessees movable or immovable property for recovering
any arrears due from the assessee in respect of any period prior to such date.]
11[(2) The Tax Recovery Officer may take action
under sub-section (1), notwithstanding that proceedings for recovery of the
arrears by any other mode have been taken.]
