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Second Schedule-Income Tax Act, 1961

PROCEDURE FOR RECOVERY OF TAX

   
  PART I: GENERAL PROVISIONS
1. Definitions
2. Issue of notice
3. When certificate may be executed
4. Mode of recovery
5. Interest, costs and charges recoverable
6. Purchaser's title
7. Suit against purchaser not maintainable on ground of purchase being made on behalf of plaintiff
8. Disposal of proceeds of execution
9. General bar to jurisdiction of civil courts, save where fraud alleged
10. Property exempt from attachment
11. Investigation by Tax Recovery Officer
12. Removal of attachment on satisfaction or cancellation of certificate
13. Officer entitled to attach and sell
14. Defaulting purchaser answerable for loss on resale
15. Adjournment or stoppage of sale
16. Private alienation to be void in certain cases
17. Prohibition against bidding or purchase by officer
18. Prohibition against sale on holidays
19. Assistance by police
19-A. Entrustment of certain functions by Tax Recovery Officer
   
  PART II: ATTACHMENT AND SALE OF MOVABLE PROPERTY
  Attachment
20. Warrant
21. Service of copy of warrant
22. Attachment
23. Property in defaulter's possession
24. Agricultural produce
25. Provisions as to agricultural produce under attachment
26. Debts and shares, etc
27. Attachment of decree
28. Share in movable property
29. Salary of Government servants
30. Attachment of negotiable instrument
31. Attachment of property in custody of court or public officer
32. Attachment of partnership property
33. Inventory
34. Attachment not to be excessive
35. Seizure between sunrise and sunset
36. Power to break open doors, etc
  Sale
37. Sale
38. Issue of proclamation
39. Proclamation how made
40. Sale after fifteen days
41. Sale of agricultural produce
42. Special provisions relating to growing crops
43. Sale to be by auction
44. Sale by public auction
45. Irregularity not to vitiate sale, but any person injured may sue
46. Negotiable instruments and shares in a corporation
47. Order for payment of coin or currency notes to the Assessing Officer
   
  PART III: ATTACHMENT AND SALE OF IMMOVABLE PROPERTY
  Attachment
48. Attachment
49. Service of notice of attachment
50. Proclamation of attachment
51. Attachment to relate back from the date of service of notice
  Sale
52. Sale and proclamation of sale
53. Contents of proclamation
54. Mode of making proclamation
55. Time of sale
56. Sale to be by auction
57. Deposit by purchaser and resale in default
58. Procedure in default of payment
59. Authority to bid
60. Application to set aside sale of immovable property on deposit
61. Application to set aside sale of immovable property on ground of non-service of notice or irregularity
62. Setting aside sale where defaulter has no saleable interest
63. Confirmation of sale
64. Return of purchase money in certain cases
65. Sale certificate
66. Postponement of sale to enable defaulter to raise amount due under certificate
67. Fresh proclamation before re-sale
68. Bid of co-sharer to have preference
68-A. Acceptance of property in satisfaction of amount due from the defaulter
68-B. Time limit for sale of attached immovable property
   
  PART IV: APPOINTMENT OF RECEIVER
69. Appointment of receiver for business
70. Appointment of receiver for immovable property
71. Powers of receiver
72. Withdrawal of management
   
  PART V: ARREST AND DETENTION OF THE DEFAULTER
73. Notice to show cause
74. Hearing
75. Custody pending hearing
76. Order of detention
77. Detention in and release from prison
78. Release
79. Release on ground of illness
80. Entry into dwelling house
81. Prohibition against arrest of women or minors, etc
   
  PART VI: MISCELLANEOUS
82. Officers deemed to be acting judicially
83. Power to take evidence
84. Continuance of certificate
85. Procedure on death of defaulter
86. Appeals
87. Review
88. Recovery from surety
89. Penalties
90. Subsistence allowance
91. Forms
92. Power to make rules
93. Saving regarding charge
94. Continuance of certain pending proceedings and power to remove difficulties
 
 
 
Section 80A-115JF Section 115K-181
Section 182-260B Section 261-298
First Schedule Second Schedule
Third Schedule Fourth Schedule
Fifth Schedule Sixth Schedule
Seventh Schedule Eighth Schedule
Ninth Schedule Tenth Schedule
Eleventh Schedule Twelfth Schedule
Thirteenth Schedule Fourteenth Schedule
 
 

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