Report No. 12
The Third Schedule
Procedure for Distraint by Income-Tax Officer
[See section 235(5)]
1. Distraint and sale.-
Where any distraint and sale of movable property are to be effected by any Income-tax Officer authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizure; and the provisions of the Second Schedule relating to attachment and sale shall, mutatis mutandis, apply in respect of such distraint and sale.
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