Report No. 12
81. Officers deemed to be acting judicially.-
Every Collector or other officer acting under this Schedule shall, in the discharge of his functions under this Schedule, be deemed to be acting judicially within the meaning of the Judicial Officer's Protection Act, 1850 (18 of 1950).
[Section 48, Bengal Act]
82. Power to take evidence.-
Every Collector or other officer acting under the provisions of this Schedule shall have the powers of a civil court for the purpose of receiving evidence, administering oaths enforcing the attendance of witnesses and compelling the production of documents.
[Section 42, Bengal Act]
83. Continuance of certificate.-
No certificate shall cease to be in force by reason of the death of the defaulter.
[Section 42, Bengal Act]
84. Procedure on death of defaulter.-
If at any time after the issue of the certificate by the Income-tax Officer to the Collector the defaulter dies, the proceedings under this Schedule (except arrest and detention) may be continued against the legal representative of the defaulter, and the provisions of this Schedule shall apply as if the legal representative were the defaulter.
[Section 43, Bengal Act]
(1) An appeal from any original order passed by the Collector under this Schedule shall lie to the revenue authority to which appeals ordinarily lie against the orders of the Collector under the law relating to land revenue of the State concerned.
(2) No appeal shall lie from any order of the Collector which is, under any rule in this Schedule, conclusive.
(3) Every appeal under this rule must be presented within thirty days from the date of the order appealed against.
(4) Section 5 of the Indian Limitation Act, 1908 (9 of 1908), shall apply to appeals under this rule.
(5) Pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise.
(6) No appeal shall lie from any order passed on appeal under this rule.
[Section 51, Bengal Act] [Section 52, Bengal Act]
Any order passed under this Schedule may, after notice to all persons interested, be reviewed by the officer who made the order, or by his successor in office, on account of mistake or error either in the making of the order or in the course of any proceeding under this Schedule in which the order was made.
[Section 54, Bengal Act]
87. Recovery from surety.-
Where any person has under this Schedule become surety for the amount due by the defaulter, he may be proceeded against under this Schedule as if he were the defaulter.
[Section 50, Madras Act]
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein, from being taken in execution of a certificate, shall be deemed to have committed an offence punishable under section 206 of the Indian Penal Code, 1860 (45 of 1860).
[Section 58, Bengal Act]
89. Subsistence allowance.-
(1) When a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the Income-tax Officer.
(2) Such sum shall be calculated on the scale fixed by the State Government for the subsistence of judgment-debtors arrested in execution of a decree of a civil court.
(3) Sum payable under this rule shall be deemed to be costs in the proceeding:
Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum so payable.
[Rule 78, Sch. II, Bengal Act]
The Central Board of Revenue may prescribe the form to be used for any order, notice, warrant, or certificate to be issued under this Schedule.
[Contrast) Section 84, Bengal Act]
91. Power to make rules.-
(1) The Central Board of Revenue may make rules, consistent with the provisions of this Act, regulating the procedure to be followed by Collectors and other officers acting under this Schedule.
(2) In particular, and without prejudice to the generality of the power conferred by sub-rule (1), such rules may provide for all or any of the following matters, namely-
(a) the manner in which any property sold under this Schedule may be delivered;
(b) the execution of a document or the endorsement of a negotiable instrument or a share in a corporation, by or on behalf of the Collector, where such execution or endorsement is required to transfer such negotiable instrument or share to a person who has purchased it under a sale under this Schedule;
(c) the procedure for dealing with resistance or obstruction offered by any person to a purchaser of any immovable property sold under this Schedule, in obtaining possession of the property;
(d) the fees to be charged for any process issued under this Schedule;
(e) the scale of charges to be recovered in respect of any other proceeding taken under this Schedule;
(f) recovery of poundage fee;
(g) the maintenance and custody, while under attachment, of livestock or other movable property, the fees to be charged for such maintenance and custody, the sale of such livestock or property, and disposal of proceeds of such sale;
(h) the mode of attachment of a business.
[Section 39, Bengal Act]
92. Saving regarding charge.-
Nothing in this Schedule shall affect any provision of this Act whereunder the tax is a first charge upon any asset.