68. Modes of recovery of taxes

1[68. Modes of recovery of taxes.-

(1) For the purpose of recovery of demand under section 139, the Tax Recovery Officer shall exercise one or more of the following modes in accordance with sub-rule (2) to (79).

(2) Upon receipt of a certificate the Tax Recovery Officer shall cause to be served upon the defaulter a notice requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of service of the notice and intimating that, in default, recovery actions would be taken to realize the amount under this rule;

Provided that the notice referred to in sub-rule (2) and other notices under this rule this rule shall be served as provided in section 178.

Government of the People’s Republic of Bangladesh

Office of the Deputy Commissioner of Taxes

Circle—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Section 138 Date

CERTIFICATE FOR RECOVERY OF ARREARS OF TAX

To

Tax Recovery Officer

Circle;……………….Zone:………………………………

This is to certify that the sum of taka………………………………………is due from……………..TIN………………………………………residing/located at…………….as arrear of tax payable under the Income Tax Ordinance, 1984 for the assessment year(s)………………………….(with year-wise break up, if any, to be shown below)

Year-wise break up, if any

Year amount

Signature

Name of the Deputy Commissioner of Taxes

Circle…………..Zone……………………

Government of the People’s Republic of Bangladesh

Office of the Taxes Recovery Officer

Circle—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Section 138 Date

NOTICE OF DEMAND TO DEFAULTER

I,………………………………………………….

……………………………………………………

……………………………………………………

This notice of demand is made pursuant to the certificate issued by the deputy Commissioner of Taxes, Circle;……………….Zone:………………………………on……………………to recover an amount of taka…………………………………………….as arrears of tax from you which has remained unpaid for the assessment year(s)……………………..(with year-wise break up of arrears, if any, to be shown below).
You are required to pay the said amount of Taka…………………as arrears of tax within 15 days of the receipt of this notice. Payment may be made in the manner specified in rule 26A of the Income Tax Rules, 1984.

From the date of receipt of this notice, you must not sell, mortgage, alienate in any manner, charge, lease, or otherwise deal with any of your property to defeat the payment of this demand without written approval of the undersigned. For the purpose of this notice, “property” means movable or innovate property, including any shares, debentures, or interest in any company or any actionable claim.

If you do not pay this amount within the period specified, recovery action as per rule 68 of Income Tax Rules, 1984 may be taken against you to recover the unpaid amount.

Year-wise break up, if any

Year amount
Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(3) No step in execution of a certificate shall be taken until the period of fifteen days has elapsed since the date of service of the notice required by rule 68(2):

Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove of dispose of the while or any part of such of his movable property as would be liable to attachment in execution of a certificate and that the realization of the amount of the certificate would in consequence be delayed or obstructed, he may at any time after the issue of the notice under rule 68(2) direct, for reasons to be recorded in writing, an attachment of the whole of any part of such property:

Provided further that, if the defaulter whose property has been so attached furnishes security to the satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which the Tax Recovery Officer accepts such security.

(4)Whenever arrears are realized, by sale or otherwise in execution of a certificate, those shall be disposed of in the following manners, namely-

(a) There shall be paid to the Deputy Commissioner of Taxes the amount due the certificate in execution of which the arrears were realized; and

(b) The balance, if any, shall be paid to the defaulter after deducting the costs, if any, as per section 139(2).

(5) The following shall not be liable to attachment and sale under this rule, namely:

(i) the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, his wife and dependent children and such personal ornaments, as in accordance with religious usage, cannot be parted with by any woman;

(ii) tools of artisans, and, where the defaulter is an agriculturist, his implements of husbandry and such cattle and seed grain as may, in the opinion of the Tax Recovery Officer, be necessary to enable him to earn his livelihood as such;

(iii)Houses and other buildings (with the materials and the sites there of and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist and occupied by him;

(iv)the standing crops or agricultural produce lying in a field nearby, or stored in or near the dwelling house of the defaulter of stored on the land owned, leased or cultivated by the defaulter, which represents the agricultural produce of the land owned, leased or cultivated by the defaulter.

(6)Where any claim is preferred to, or any objection is made to the attachment or sale of any property in execution of a certificate on the ground that such property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the claim or objection:

Provided that no such investigation shall be made under this sub-rule where the Tax Recovery Officer considers that the claim or objection was designed to unnecessarily delay the process of execution.

(7)Where the property to which the claim or objection relates has been advertise for sale, the Tax Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to security or otherwise as the Tax Recovery Officer may deem fit, if the objector can adduce proper evidence.

(8)Where upon the investigation under sub-rule (7) the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim.

(9)Where the amount due is paid to the deputy Commissioner of Taxes of the certificate is cancelled, the attachment shall be deemed to be withdrawn and, in the case of immovable property, the withdrawal shall, if the defaulter so desires, be proclaimed at his own expense and a copy of the proclamation shall be affixed in the manner provided by this rule for a proclamation of sale of property, as prescribed in the following form:

Government of the People’s Republic of Bangladesh

Office of the Deputy Commissioner of Taxes

Circle—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Section 138 Date

ORDER OF WITHDRAWAL/CORRECTION OF CERTIFICATE

To

Tax Recovery Officer

Circle;……………….Zone:………………………………

I intimate to you, under section 140(1) of the Income Tax Ordinance, 1984 that the certificate issued to you on…………………………in respect of…………………………..residing/located at………………………………..is hereby,

(1)withdrawn with effect from……………………………..; or

(2)corrected as below.

Signature

Name of the Deputy Commissioner of Taxes

Circle…………..Zone……………………

(10) The Tax Recovery Officer may authorize any officer to execute an order of attachment or sale under this rule.

Government of the People’s Republic of Bangladesh

Office of the Taxes Recovery Officer

Circle—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Rule 68(10) Date

AUTHORIZATION OF OFFICER TO ACT ON BEHALF OF TAX RECOVERY OFFICER

………………………………..

………………………………..

…………………..

I, ……………………………………………, Tax Recovery Officer, Zone………………………..Circle……………………………….authorize……………………….of……………………to act as an Officer for the purposes of the Income Tax Rules, 1984 until this authorization is revoked by me in writing.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(11)The Tax Recovery Officer or the officer authorized may adjourn any sale under these rule to a specified day and hour, recording his reasons for such adjournment:

Provided that such adjournment shall not be for more than two occasions, each such adjournment being for not mere than two calendar months.

(12)Where any sale of property is adjourned under sub-rule (11), a fresh proclamation of sale under these rules shall be made unless the defaulter consents to waive it.

(13)Every sale under this rule shall be stopped if, before the lot is knocked down, the amount due is tendered to the officer conducting the sale, of proof is given to his satisfaction that the amount has been paid to the Deputy Commissioner of Taxes who has instructed the Tax Recovery Officer to execute the proceedings.

(14)Where a notice has been served on a defaulter under sub-rule(2), the defaulter of his representative in interest shall not sell, mortgage, charge, lease or otherwise deal with any property belonging to him except with the prior permission of the Tax Recovery Officer;

Provided that the Tax Officer or any Officer shall not accord such permission unless he is satisfied as to the recovery of the arrears from the defaulter.

(15)The Tax Recovery Officer or any officer authorized by him to attach or sell any property or to arrest the defaulter or to performed any other duty under this rule, may apply to the Officer-in-charge of the nearest police station and to other officers for such assistance as may be necessary in the discharge of his duties.

(16)When any property is attached under this rule, the Tax Recovery Officer shall prepare a warrant and where the warrant is to be served by an officer authorized by him, furnish the officer with such warrant.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Rule 68(16) Date

AUTHORIZATION/WARRANT FOR ATTACHMENT OF PROPERTY

……………………..

………………………….

…………………………

I …………………………………hereby authorize you to attach properties of…………………………….residing at …………………………../having a place of business at………………for realizing the amount of taka……………being arrears of tax for the assessment year(s) mentioned in the certificate issued by Deputy Commissioner of Taxes on…………………..

You are, therefore, required to serve a copy of this warrant upon the above named and to follow and execute all the necessary procedure related to the attachment of property specified in the Income Tax Rule, 1984.

Attachment by seizure shall be made between sun-rise and sun-set and not during any time beyond that period. You are required to follow, while attaching any property of the defaulter, the instructions relation to property exempt from attachment.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Copy to …………………………….of/…………………………..

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Rule 68(16) Date

WARRANT OF ATTACHMENT OF PROPERTY

……………………..

………………………….

…………………………

You have been issued with a notice of demand on………………to pay the arrears of tax amounting to Taka………………………for the assessment year(s)………………………

The undersigned is of the opinion that you are likely either to conceal, remove, or dispose of the whole or any part of the property, specified it the Schedule below, which is libel to attachment in executions of notice of demand mentioned above for realization of the aforesaid amount. Such concealment, removal or disposal of the property will cause delay or obstruction in the realization of the arrears of tax. Therefore, the undersigned is hereby ordering the attachment of your property as per the provision of rule68 (17) of the income Tax Rules. 1984 and prohibiting you from concealing. Removing or disposing of the said property wholly or in part, except under written permission of the undersigned or an order of any Court of law of competent jurisdiction.

This proclamation shall remain in force until revoked by the undersigned in writing.

Schedule of immovable property

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(17) Where any property to be attached is in the possession of the defaulter, the attachment shall be made by actual seizure of by assuming and the Tax Recovery Officer or the officer authorized by him shall keep the property in his own custody or in the custody of one of his subordinates and shall be responsible for due custody thereof; and the defaulter shall be served with a copy of such attachment warrant;

Provided that when the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody is likely to exceed its value, the Tax Recovery Officer or the officer, as the case may be, may sell it at once.

(18) Where the property to be attached consists of the share or interest of the defaulter, the attachment shall be made by a warrant to the defaulter prohibiting him causing others from transferring the share or interest or charging it in any manner.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Rule 68(16) Date

WARRANT OF ATTACHMENT OF INTEREST/SHARE IN PROPERTY

……………………..

…………………………

…………………………

I am directed to recover from you the amount of taka ……………………………being arrears of tax for the assessment year(s)……………………as set out in the certificate issued by the Deputy Commissioner of Taxes on………………………. You have not paid the said amount as required by the notice of demand issued on………………………. Therefore, your share or interest in the property specified in the Schedule blow is here by attached.

You are prohibited from transferring or charging your share or interest in the attached property.

Schedule

Insert details of property, in which the defaulter has a share or interest and which is to be attached

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Note: the warrant should be sent both to the residential and business address of the defaulter

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(16)

Ref:…………………..

TIN:………………………

Date:…………………

ORDER OF ATTACHMENT OF PROPERTY IN PARTNERSHIP

……………………..

………………………….

…………………………

Pursuant to an warrant of attachment issued on…………………….attaching the property of…………………………….residing at……………I order that the property set out in the Schedule below being a share or interest in property of the partnership known as……………………… and having a place of business at/occupying…………………..be attached and I charge the share or interest of…………..in the scheduled property and profits of that partnership for payment of the amount of Taka……………..

(2) Pursuant to this order of attachment, I appoint……….of ……………..as receiver of the share of………………………, as partner.

(a) In the charged profits from the partnership, whether those profits are already declared or accruing; and

(b) Of any other money which may become due to………….. in respect of the partnership.

Schedule

Insert details of property in Partnership

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Copy to……………….of………………….for information.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(19) In the case of attachment of property by actual seizure, the Tax Recovery Officer or any officer authorized by him shall, after attachment of the property, proper an inventory of the property attached specifying the place where it is lodge or kept, and shall in the case of seizure made by the officer, forward the inventory to the Tax Recovery Officer and deliver a copy of the inventory to the defaulter in either case.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(19)

Ref:…………………..

TIN:………………………

Date:…………………

 

INVENTORY OF PROPERTY ATTACHED BY SEIZURE

……………………..

………………………….

I …………………..of…………….pursuant to a warrant of attachment issued on……………… authorizing the attachment of the property of……………………. have today seized the following property in the possession of……………..

Sl. No. Description of seized property Number of items Name of place where lodged/kept

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Copy to …………………………….of/…………………………..

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(20) Attachment by seizure shall be made between sun-rise and sun-set and not during any time beyond that period.

(21) The Tax Recovery Officer or any officer authorize by him may break open any inner or outer door or window of any building in order to seize any property if he believes or has reasonable grounds to believe that such building contains any property liable to seizure under the warrant and he has notified his authority and intention of breaking open if admission is not given.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(21)

Ref:…………………..

TIN:………………………

Date:…………………

 

NOTIFICATION OF INTENTION TO BREAK OPEN DOORS/WINDOWS

……………………..

………………………….

I notify you that I believe/have reasonable grounds to believe that the building at……………………………….. contains movable property liable to seizure under a warrant of attachment issued on……………………in respect of……………….residing at……………………/having a place of business at………………….

I notify you that I intend to break open any inner or outer door or window of…………………. and enter it in order to seize the movable property under the said warrant of attachment if admission is not given to me to enter. All reasonable opportunity for women to withdraw prior to the entry will be given.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(22) The Tax Recovery Officer or any officer authorize by him may direct that any property attached under this rule or such portion there of as may seem necessary shall be sold to satisfy the certificate by making a proclamation through affixing a copy of the said proclamation on the notice board or through publishing it in a newspaper or in any other practicable manner.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(22)

Ref:…………………..

TIN:………………………

Date:…………………

ORDER FOR SALE OF ATTACHED PROPERTY

……………………..

………………………….

Mr ./Mrs./M/S………………………………of…………………………….bearing TIN………………..has been a defaulter of taxes for the assessment years(s)……………….and has failed to pay the arrears of tax even after notice of demand issued on………………………and the issuance of certificate by the Deputy Commissioner of Taxes for realization of the certified amount of Taka……….

The undersigned hereby orders that the attached property belonging to the aforesaid defaulter be sold through public auction; or through broker if it a share/debenture in a company.

You are hereby also ordered to publish the proclamation of sale by beat of drum, or in any other customary mode or in a newspaper, if you feel necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties and on the notice board of my office.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(22)

Ref:…………………..

TIN:………………………

Date:…………………

 

PROCLAMATION OF SALE OF PROPERTY THROUGH PUBLIC AUCTION

……………………..

………………………….

Whereas, Mr./Mrs./M/S………………….of ……………….has been a defaulter of tax for the assessment year(s)…………..and has failed to pay the arrear of tax even after notice of demand issued on……………….and the issuance of certificate by the Deputy Commissioner of Taxes for realization of the amount mentioned in the certificate. The undersigned is hereby making this proclamation for sale of the date, at the time and at the place mentioned below for the realization of the amount as aforesaid.

The undersigned reserves the right to either accept, or reject any bid, without assigning any reason whatsoever.

Date:

Place:

Time:

Amount realizable:

Expected amount of sale:

Date of attachment:

Schedule

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(23) No sale of property under this rule shall, without the consent in writing of the defaulter, takes place until after the expiry of at least 15(fifteen) days from the date on which a copy of the said proclamation was affixed on the notice board of the office of the Tax Recovery Officer, or as the case may be, from the date of its publication in the newspaper:
Provided that where the property is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, the Tax Recovery Officer or any officer authorized by him, as the case may be, may sell it at once recording the reasons thereof in writing and intimating the defaulter.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(23)

Ref:…………………..

TIN:………………………

Date:…………………

 

ORDER FOR SALE OF ATTACHED PROPERTY WITH CONSENT OF THE DEFAULTER

……………………..

………………………….

Mr./Mrs./M/S………………………………………..of………………………….bearing TIN………………………..is a tax defaulter for the assessment years………………………and has failed to pay the arrear of tax even after issuance of notice of demand on……………………..

For the realization of the amount of arrear of tax mentioned in the notice of demand, the undersigned hereby orders, with the consent of the defaulter in writing, for sale before expiry of fifteen days from the date of proclamation of sale, and that the attached property belonging to the defaulter be sold through public auction.

You are hereby also ordered to have the proclamation published by beat of drum, or in any other customary mode of the locality, or in a newspaper, if you feel necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties (where applicable)and on the notice board of my office.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(23) Proviso

Ref:…………………..

TIN:………………………

Date:…………………

 

ORDER FOR SALE OF ATTACHED PROPERTY THROUGH PUBLIC AUCTION (PERISHABLE ITEMS)

……………………..

………………………….

Mr./Mrs./M/S…………………….of…………………………TIN……………………….LL is a tax defaulter for the assessment are………………………and has failed to pay the arrear of tax even after issuance of notice of demand on……………………..
For the realization of the amount of arrear of tax mentioned in the notice of demand, the undersigned hereby orders that the attached property belonging to the defaulter be sold immediately through public auction as the property is subject to speedy and natural decay and cost of keeping it will be more than its real value.

You are hereby also ordered to have the proclamation published by beat of drum, or in any other customary mode of the locality, or in a newspaper, if you feel necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties (where applicable)and on the notice board of my office.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Copy to…………………………..of……………….for information.

Signature

Name of the Tax Recovery Officer

Circle………………………Zone………………

(24) The property shall be sold by public auction or through stock broker of recognized market, as the case may be, in one or more lots as the officer may consider advisable, and if the amount to be realized by sale is satisfied by the sale of a property.

(25) Where the property is sold by public auction, the price of each lot shall be paid at the time of sale or as soon after as the officer holding the sale directs and in default of payment, the property shall be re-sold forthwith.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(25) Proviso

Ref:…………………..

TIN:………………………

Date:…………………

 

CONDITION PRECEDENT OF ISSUANCE OF PURCHASE CERTIFICATE

……………………..

………………………….

Mr./Mrs./M/S…………………….of…………………………has purchased the property mentioned in the Schedule below pursuant to a public auction of the property of Mr./Mrs./M/S…………………………….of………………who has been a tax defaulter for the assessment year(s)……………………….and has failed to pay the arrear of tax even after issuance of notice of demand on……………….The auction purchase has paid an amount of taka……..(20% of the total value of he auction bid) and the action purchaser shall pay the remaining amount within 15days from today, that is, the date of auction purchase, otherwise the amount that has been paid will be forfeited, and if full payment of bid money has been made within the period mentioned above, the delivery of possession of the property shall, subject to other conditions of the Income Tax Ordinance, 1984, and the Income Tax Rules, 1984, be made. Thereafter, a certificate of auction purchase will be issued.

The auction was held on………………at……………at……………

Schedule of the property

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(26) On payment of the purchase money, the officer holding the sale shall grant to the purchaser a certificate specifying the property purchased, the price paid and the name of the purchaser, and thereupon the sale shall become absolute.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(26)

Ref:…………………..

TIN:………………………

Date:…………………

 

CERTIFICATE OF SALE OF ATTACHED PROPERTY

……………………..

………………………….

I certify that the sale of property located at……….which took place on……………….in execution of a certificate issued by the Deputy Commissioner of Taxes on………………………….become absolute on…………………..

I certify that the purchaser declared at the time of sale of the immovable property is……………….

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(27) Any error or irregularity in publishing the proclamation of or conducting the sale of property shall not vitiate the sale if the provisions of this rule have been substantially complied with.

(28) Where the property attached is current coin or currency notes, the Tax Recovery Officer may, at any time during the continuance of the attachment, direct that such coin or notes, or a part thereof as may be sufficient to satisfy the certificate, be paid over to the Deputy Commissioner of Taxes.

(29) The Tax Recovery Officer may direct that any property which has been attached of such portion thereof as may seem necessary to satisfy the certificate shall be sold.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———-

Income Tax Ordinance, 1984

Rule 68(29)

Ref:…………………..

TIN:………………………

Date:…………………

 

ORDER FOR SALE OF ATTACHED PROPERTY

……………………..

………………………….

Mr./Mrs./M/S………………………………………of………………is a tax defaulter for the assessment year(s)………………………..and has fielder to pay the arrears of tax amounting to Taka………..even after issuance of notice of demand on……………….The property as specified in the Schedule below belonging to the defaulter was attached on……………………… for realization of the arrears of tax as aforesaid.

Now the undersigned orders that the property specified in the said Schedule be sold through public auction.

You are hereby also ordered to have the proclamation of sale published by beat of drum, or in any other customary mode of the locally, or in a newspaper, if you consider necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties (where applicable) and on the notice board of the undersigned.

Schedule of immovable property

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(30) Where any property is ordered to be sold, the Tax Recovery Officer shall cause a proclamation of the intended sale to be made in Bangla.

(31) On every sale of property, the person declared to be the purchaser shall pay or cause to pay, immediately after such declaration, deposit of twenty five percent of amount of the purchase money to the Tax Recovery Officer or the officer conducting the sale and in default of such deposit, the property shall be re-sold forthwith.

(32) The remaining amount of the purchase money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the fifteenth day after the date of sale of the property.

(33) The delivery of possession shall be made to the purchaser after payment of the full amount as required under sub-rule

(34) In default of payment within the period mentioned in sub-rule (32), any deposit made and any claim to the property shall be forfeited and the property shall be re-sold.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(34)

Ref:…………………..

TIN:………………………

Date:…………………

 

PROCLAMATION OF RE-SALE OF PROPERT BY PUBLIC AUCTION

……………………..

………………………….

I proclaim that

(1) On ………………………….., I ordered the revocation of the sale of property located at………………………. which took place on…………………in execution of a certificate issued by the Deputy Commissioner of Taxes on……………… for recovery of arrears of tax from………………………..residing at ……………………..and

(2) The purchaser has failed to pay the purchase money within the period allowed for payment, and

(3) The property will be offered for re-sale by public auction at place, on the date, the time and for the amount mentioned below:

Place:

Time:

Amount realizable:

Date of attachment:

I reserve the right to either accept or reject any bid without assigning any reason whatsoever.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(35) The Tax Recovery Officer shall, if the full amount of the purchase money has been paid, make an order confirming the sale, and thereupon the sale shall become absolute and the Tax Recovery Officer shall grant a certificate to the purchaser to this effect.

(36) Where a sale of any property is set aside, any money paid of deposited by the purchaser on account of the purchase, in any, deposited for payment to the purchaser, and shall be paid to the purchaser, without any interest of cost therein.

(37) Where an order for the sale of property has been made, if the defaulter satisfies the Tax Recovery Officer that there is reason to believe that the amount of the certificate may be raised by the mortgage or lease of private sale or any other arrangement of such property, or some part of it, or any property of the defaulter, the Tax Recovery Officer may, on the application to the defaulter, postpone the sale of the property specified in the order for sale on such terms and conditions for such period as he thinks proper to enable the defaulter to raise the amount.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(37)

Ref:…………………..

TIN:………………………

Date:…………………

 

CERTIFICATE OF POSTPONEMENT OF SALE OF ATTACHED PROPERTY

……………………..

………………………….

I have considered the application of…………………………..made on …………………to postpone the intended sale of property located at…………………………… which will take place on…………………..in execution of a certificate issued by the Deputy Commissioner of Taxes on………………..

I have reason to believe that the amount of arrears of tax mentioned in the certificate may be raised by the mortgage, lease, private sale or other arrangement of the attached property or same part of it or any other property of the defaulter.

Accordingly, I hereby order that, to allow the defaulter to raise the amount of the arrears of the tax, the intended sale is postponed until……………………..subject to the defaulter complying with the following terms and condition;

Insert conditions

I certify that the defaulter is authorized until……………….to make the proposed mortgage, lease, private sale or other arrangement.

I further order that-

(a) All money payable under a mortgage, lease, private sale or other arrangement made by the defaulter under the authority of this certificate shall be paid to me. And

(b) No mortgage, lease, private sale or other arrangement made by the defaulter under the authority of this certificate shall become absolute until it has been confirmed by me by written order.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(38) In such a case, the Tax Recovery Officer shall, notwithstanding anything contained in this rule, grant a certificate to the defaulter authorizing him to make the proposed mortgage, lease, sale or other arrangement within such period as may be specified in the certificate.

(39) The money received under such mortgage, lease, sale or other arrangements made under sub-rule (38) shall be paid to the Tax Recovery Officer by the purchaser or lessee or mortgage receiver:
Provided that, it the money so received is in excess of the money recoverable form the defaulter and payable to the Tax Recovery Officer. The money in excess shall be paid to the defaulter.

(40) No mortgage, lease or sale under this rule shall become absolute until it has been confirmed by the Tax Recovery Officer.

(41) Every re-sale of property in default of payment of the purchase money within the period allowed for such payment, shall be made after making a fresh proclamation in respect thereof in the manner for proclamation and according to the procedure for sale laid down in sub-rules (29)to (37).

(42) Where any property consisting business or any other property of a defaulter is attached, the Tax Recovery Officer may, instead of directing sale of the property, appoint a person as receiver to manage such property in the following manner:

(i) remove any person from the possession or custody of the property;

(ii) Commit the property to the possession, custody or management of the receiver;

(iii) confer upon the receiver all such powers, as to bring and defend suits and for the realization, management, protection, and preservation of the property, the collection of the rents and sales proceeds or income profits thereof, as the owner himself has, or exercise such of those powers as the Tax Recovery Officer thinks fit.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(42)

Ref:…………………..

TIN:………………………

Date:…………………

 

APPOINTMENT OF RECEIVER TO MANAGE A BUSINESS

…………………….

………………………….

Pursuant to the warrant of attachment of the business of………………………..located at ……………..made by me on……………., I appoint you as receiver to manage the property of the business, and/or property of the said business, movable and immovable, specified in the schedule below;

The Schedule

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Copy to……………………of………………………..for information.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984
Rule 68(42)

APPOINTMENT OF RECEIVER TO MANAGE PROPERTY EXCEPT THOSE RELATED TO BUSINESS

……………………..

………………………….

Pursuant to the warrant of attachment of priority specified in the Schedule below, except those related to business of………………………..of …………….., I appoint you as receiver to manage the property.

The Schedule

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Copy to……………………of………………………..for information.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(42)(iii)

Ref:…………………..

TIN:………………………

Date:…………………

 

POWERS OF RECEIVER PURSUANT TO WARRANT OF ATTACHMENT OF PROPERTY THOSE RELATED TO BUSINESS

……………………..

………………………….

Pursuant to the warrant of attachment of priority, specified in the Schedule below, except those related to business of………………………..of ……………..,made by me on……………… appointing you as receiver of the said attached property, I order that

(a) …………………………….be removed from possession or custody of he attached property;

(b) The attached property be committed to your possession, custody and management; and

(c) The following powers be conferred upon and executed by you………………….

(i)……………………………………

(ii)…………………………………

(iii)…………………………….

The Schedule

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(42) (iii)

POWERS OF RECEIVER PURSUANT TO AN WARRANT OF ATTACHMENT A BUSINESS

……………………..

………………………….

Pursuant to the warrant of attachment of the business of………………………..carried on from the premises at ……………..,made by me on……………… appointing you as receiver of the business, I order that

(a) …………………………….be removed from possession or custody of he property of the business;

(b) The attached property be committed to your possession, custody and management; and

(c) The following powers be conferred upon and executed by you………………….

(i)……………………………………

(ii)…………………………………

(iii)…………………………….

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(43) The Tax Recovery Officer may by general or special order fix the amount to be paid as remuneration for the services of the receiver.

(44) A receiver appointed under sub-rule (42) shall-

(i) Furnish such security, if any, as the Tax Recovery Officer thinks fit, duly to account for what he shall receive in respect of the property;

(ii) Submit his accounts at such periods and in such form as the Tax Recovery directs;

(iii) Pay the amount due from him as the Tax Recovery Officer directs; and

(iv) Be responsible for any loss occasioned to the property by his willful default or gross negligence.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(43)

REMUNERATION AND OBLIGATION OF RECEIVER

……………………..

………………………….

Pursuant to the warrant of attachment of the priority of………………………..located at …………….., made by me on……………… appointing you as receiver of the said property, I order that

(a) You shall be paid taka…………………………..as remuneration for your services performed as receiver; and

(b) The attached property be committed to your possession, custody and management; and

(c) You shall………………….

(i)furnish security in the amount of taka………………………to account for what you shall receive in respect of the attached property;

(ii) Submit accounts to me, in such form and for such periods on such dates, as I direct;

(iii) Pay to me the amount due from you as I direct; and

(iv) Be responsible for any loss occasioned to the attached property by your willful default or gross negligence; and

I further order that in the performance of duties as receiver, you shall follow the provision of rules 68(42) to 68(46) of the Income Tax Rules, 1984.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(45) The profits, benefits, sale proceeds, rents, or any other earnings of such business or property shall after defraying the expenses of management, be adjusted towards discharge of the arrears tax demand and the balance, if any, and shall be paid to the defaulter.

(46) The attachment and management under sub-rule (42) may be withdrawn at any time at the discretion of the Tax Recovery Officer, or if the arrears are discharge by receipt of such profit and rents or are otherwise paid.

(47) No order for the arrest and detention in civil prison of a defaulter shall be made unless the Tax Recovery Officer has issued and served a notice upon the defaulter, calling upon him to appear before him on the date and time specified in the notice and to show cause why he should not be committed to the civil prison, and unless the Tax Recovery Officer, for reasons to be recorded in writing, is satisfied—

(i) that the defaulter, with the object or effect of obstructing the execution of the certificate has, after the receipt of the certificate in the office of the Tax Recovery Officer, dishonestly transferred, concealed of removed any part of his property; or

(ii) that the defaulter has, or has had since the receipt of the certificate in the officer in the Tax Recovery Officer, the means to pay the arrears or some substantial part thereof and refuses or neglects or has refused or neglected to pay the same.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(47)

NOTICE TO APPEAR

……………………..

………………………….

I, hereby give you a notice to appear in my office on …………………at…………….to show cause why you should not be committed to a civil prison in connection with the execution of the certificate issued on……………You are also requested to produce on that day all the documents upon which you intend to rely is support of your defense.

In case you fail to appear on the above mentioned date, a warrant of arrest will be issued upon you.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(48) Notwithstanding anything contained in sub-rule (47), a warrant for the arrest of the defaulter may be issued by the Tax Recovery Officer if the Tax Recovery Officer is satisfied, by affidavit of otherwise that, with the object or effect of delaying the execution of the certificate, the defaulter is likely to abscond or leave the local limits of the jurisdiction of the Tax Recovery Officer.

(49) Where appearance is not made in compliance to a notice issued and served under sub-rule (47), the Tax Recovery Officer may issue a warrant for the arrest of the defaulter.

(50) A warrant of arrest by a Tax Recovery Officer under sub-rule (48) or (49) may also be executed by any other Tax Recovery Officer or any officer authorized by him within whose jurisdiction the defaulter may for the time being be found.

(51) Where the Tax Recovery Officer or the officer authorized by him is satisfied, for reasons to be recorded in writing, that the defaulter is likely to put up resistance to his arrest, the Tax Recovery Officer or the officer, as the case may by, seek the assistance of the Officer-in-charge of the nearest under this rule.

(52) Every person arrested in pursuance of a warrant of arrest under sub-rule (48) or (49) shall be brought before the Tax Recovery Officer as soon as practicable and in any event within twenty four hours of his arrest, exclusive of time required for the journey.

(53) If the defaulter pays to the Tax Recovery Officer or the officer authorized by the Tax Recovery Officer arresting the defaulter the amount entered in the warrant as due, the Tax Recovery officer or the officer, as the case may be, shall release the defaulter at once.

(54) when a defaulter appears before the Tax Recovery Officer in compliance to a notice to show cause or is arrested by the Tax Recovery Officer or the officer authorized by him and brought before the Tax Recovery Officer under sub-rule (47), (48), (49), (80), (51), (52), and (53) the Tax Recovery Officer shall give the default an opportunity of being heard as to why he should not be committed to civil imprisonment.

(55) Pending the conclusion of the inquiry to the cause, if any, shown by the defaulter, the Tax Recovery Officer may order the defaulter to be detained in the custody of such officer as the tax Recovery officer may deem fit or release him on his furnishing security for his appearance when required.

(56) Upon the conclusion of the inquiry, the Tax Recovery Officer may make an order for the detention of the defaulter in a civil prison and shall in that event cause him to be arrested if he is not already under arrest;

Provided that in order to give the defaulter an opportunity of satisfying the order of detention, leave the defaulter in the custody of the officer arresting him or of any other officer for a specified period not exceeding 15 days or release him on his furnishing security to the satisfaction of the Tax Recovery Officer for his appearance at the expiration of the specified person if the arrears are not so satisfied.

(57) When the Tax Recovery Officer does not make an order of detention under sub-rule (56), he shall, if the defaulter is under arrest, direct his release,

(58) A defaulter detained in the civil prison in execution of a certificate may be so detained-

(i) Where the certificate is for a demand of an amount exceeding one lakh taka, for a period of six months; and (11) In any other case, for a period of six weeks.

(59) A defaulter detained under sub-rule (58) shall be released from detention-

(i) On payment to the Officer-in-charge of the civil prison the amount mentioned in the warrant for his detention; or

(ii) On the request of the Deputy Commissioner of Taxes who has issued the certificate, if the Tax Recovery Officer by order grees with such request; or

(iii) On the request of the Tax Recovery Officer on any ground other than the grounds mentioned in sub-rules (59) (i) and (59)(ii).

(60) A defaulter released from detention under sub-rule (59) shall not, merely by reason of his release, be discharged from his liability for the arrears.

(61) A defaulter released from detention under sub-rule (59) shall be liable to be re-arrested under the certificate in execution of which he was detained in the civil prison.

(62) The Tax Recovery Office may order the release of a defaulter who has been arrested n execution of a certificate upon being satisfied that he has disclosed the whole of his property and has placed it at the disposal of the Tax Recovery officer; or that he has not committed any act of bad faith.

(63) if the Tax Recovery Officer has ground to believe that the disclosure made by the defaulter under sub-rule (62) has been untrue, he may order re-arrest of the defaulter in execution of the certificate, but the period of his detention in the civil prison shall not in the aggregate exceed that authorized by sub-rule(58).

(64)at any time after a warrant for the arrest of a defaulter has been issued, the Tax Recovery Officer may cancel it on the ground of serious illness of the defaulter.

(65) For the purpose of making an arrest under this rule-

(i) no dwelling house shall be entered during the time between sun-set and sun-rise;

(ii) no outer door of a dwelling house shall be broken pointless such dwelling house or a portion thereof is in the occupancy of the defaulter and he or any other occupant of the house or a portion thereof is in the occupancy of the house refuses or in any way prevents access thereto; but when the person executing any such warrant has duly gained access to any dwelling house, he may break open the door of any room or apartment if he has reason to believe that the defaulter is likely to be found there and/or the defaulter or any other person refuses or prevents access to the room;

(iii) no room; which is in the actual occupancy of a woman, shall be entered unless the Tax Recovery Officer or the officer authorize to make the arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and facility for withdrawing.

(66) Where it is apprehended that the defaulter or any other person is likely to resist or obstruct the enactment or this rule, the attachment or sale of any property or arrest or detention in civil prison or entry into any dwelling house, the Tax Recovery Officer may request any officer or the Officer-in –charge to the nearest police station for deploying sufficient police force and authority for assisting in the execution of the relevant notice, warrant or order and, in case of detention of the defaulter in civil prison, make an arrangement with the jail authority of competent jurisdiction for such detention.

(67) The Tax Recovery Officer shall not order the arrest or detention in the civil prison of-

(i) A woman, or

(ii) Any person who, in his opinion, is a minor or of unsound mind;

(68) If, at any time after the issue of a certificate to the Tax Recovery Officer, the defaulter dies, the proceedings under this rule (except arrest and detention) may be continued against the legal representative of the defaulter who shall be liable to pay out of the estate is capable of meeting the arrears is demand and the provisions of this rule shall apply as if the legal representative were the defaulter.

(69) Any order passed under this rule may, after notice to all persons interested, be reviewed by the Tax Recovery Officer or the officer authorized by him who made the order, or by this successor in office, on account of any mistake apparent from the record.

(70) Where any person has under this rule become surety for the amount due by the defaulter, he may be proceeded against under this rule as if he were the defaulter.

(71) If any amount is received by the Tax Recovery Officer or the officer authorized by him in pursuance of this rule, he shall issue a receipt of the amount so received.

(72) 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 Tax Recovery Officer.

(73) The sum payable for the subsistence of the defaulter shall be calculated on the scale faxed by the Government for the subsistence of judgment of debtors arrested in execution of a decree of a civil court.

(74) when a certificate in respect of the sale of the property has been granted under sub-rule(35) and the property sold is in the occupancy of the defaulter; or some other person of behalf of the defaulter; or some person claiming under a title created by defaulter subsequent to the attachment of such property, the Tax Recovery Officer shall, on the application of the purchase, order delivery of the property to be made by putting in the possession of the property to the purchaser or to any person whom he may appoint to receive the delivery.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(74)

Ref:…………………..

TIN:………………………

Date:…………………

 

ORDER OR DELIVERY OF PROPERTY IN OCCUPANCY OF DEFAULTER, ETC.

………………..

………………….

I, do hereby direct that the property mentioned in the schedule below sold to………..on…….be delivered to………..of……….and………be put in possession of the said property.

Schedule of the property

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

Copy to ……………….of…………….for information.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(75) Nothing in sub-rule (35) shall apply to resistance or obstruction in execution of a certificate for the possession of any property by a person to whom the defaulter has transferred the property after the institution of the proceedings in which the order was passed or to the dispossession of any such person.

(76) Where the property sold is movable property in the possession of any person other than the defaulter, the delivery thereof to the purchaser shall be delivered to the purchaser.

(77) Where the property sold is movable property in the possession of any person other than the defaulter, the delivery thereof to the purchaser shall be made by giving notice to the person in possession prohibiting him from delivering possession of the property to any person except the purchaser.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(77)

Ref:…………………..

TIN:………………………

Date:…………………

 

NOTICE TO DELIVER POSSESSION OF MOVABLE PROPERTY TO PURCHASER

……………………..

………………………….

I, the Tax Recovery Officer, circle………………, zone…………………do hereby give you this notice to deliver the possession of the movable property mentioned in the list below to……………of………………., the purchaser in execution in execution of certificate and not to any other person.

List of movable property

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(78) Where the property sold is a debt not secured by a negotiable instrument, or is a share in a company, the delivery thereof shall be made by a written order of the Tax Recovery Officer prohibiting the creditor from receiving the debt or any interest thereon, and the debtor from making payment thereof to any person except the purchaser, or prohibiting the person in whose name the share may be standing from making any transfer of the share to any person except the purchaser, or receiving payment or any dividend or interest thereon, and the manager, secretary or other proper officer of the company from permitting any such transfer or making any such payment to any person except the purchaser.

Government of the People’s Republic of Bangladesh

Office of the Tax Recovery Officer

Circle—– Zone———–

Income Tax Ordinance, 1984

Rule 68(78)

Ref:…………………..

TIN:………………………

Date:…………………

 

ORDER TO DELIVER PROPERTY NOT SECURED BY NEGOTIABLE INSTRUMENT OR SHARE IN A COMPANY

……………………….

……………………..

………………………….

………………………..

I, the Tax Recovery Officer, circle………………, zone…………………do hereby direct that the property (a debt) listed below which is not secured by negotiable instrument/is a share in a company be delivered to ……………………..of…………………………and prohibit:-

(a) …………………………….of………………….from receiving the debt or any interest thereon;

(b) …………………………….of………………….from making payment of the debt to any person other than the purchaser;

(c) ……………………of………………………..from transferring the share to any person other than the purchaser or receiving payment of any dividend or interest thereon;

(d) ……………………of…………………..from permitting the transfer of the share and making payment of any dividend or interest on the share to any person other than the purchaser.

Signature

Name of the Tax Recovery Officer

Circle…………..Zone……………………

(79) Where any endorsement or execution of document is required to transfer a negotiable instrument or any share to a purchaser under this rule, such document shall be executed and endorsement on such document shall be made by the Tax Recovery Officer.

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1 Ins. by S.R.O No. 81-L/2007, dt:20-05-2007

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Nowshad Amin Chowdhury

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