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Gift - Tax Act, 1958


33. Mode of recovery.

The provisions contained in 2[sections 221.to 227, 228A] 229, 231 and 232 of the Income-tax Act and the Second and Third Schedule to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to gift-tax and sums imposed by way of penalty, fine and interest under this Act instead of to income-tax and sums imposed by way of penalty, fine and interest under that Act and to Gift-tax Officer and Commissioner of Gift-tax instead of to Income - tax Officer and Commissioner of Income-tax.

  1. Ins. by Act 5 of 1964, s. 52 (retrospectively).

  2. Subs. by Act 16 of 1972, s. 53 (w.e.f. 1-4-1972).

888F Explanation I.-Any reference to sub-section (2) or sub-section(6) of section 220 of the Income-tax Act in the said provisions of that Act or the rules made thereunder shall be construed as references to sub-sections (2) and (6) respectively of section 32 of this Act.

Explanation II.-The 1[ Tax Recovery Commissioner and the Tax Recovery Officer referred to in the Income tax Act shall be deemed to be the Tax Recovery Commissioner and the Tax Recovery Officer] for the purposes of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this Act.]



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