Report No. 12
231. Certificate to Collector:-
(1) When an assesse is in default or is deemed to be in default in making a payment of taX, The Income Tax officer may forward to the Collector a certificate under his signature specifying the amount of arrears due from assesse, and the Collector, on receipt of such certificate, shall be proceed to recover from such asseessee the amount specified therein by one more of the modes mentioned below, in accordance with the procedure laid down in the Second Schedule-
(a) Attachment and sale of the assessee's movable property ;
(b) attachment and sale of the assessee's immovable property;
(c) arrest of the assessee and his detention in prison;
(d) appointing a receiver for the management of the assessee's movable andimmovable properties,
[Section 46(2)]
(2) The Income-tax Officer may issue a certificate under sub-section (1) notwithstanding that proceedings for recovery of the arrears by any other mode have been taken.
[Section 46(7), Explanation latter half part]
Back
