139. Method of recovery by Tax Recovery Officer.

139.Method  of  recovery  by  Tax  Recovery  Officer.- 

(1)  Upon  receipt  of  a certificate  forwarded  to  him  under  section  138,  the  Tax  Recovery  Officer shall, notwithstanding anything contained in any other law for the time being in  force,  proceed,  in  accordance  with  the  rules  made  in  this  behalf  by  the Board, to recover from the assessee the amount specified in the certificate by one or more of the following modes, namely :-

(a) attachment and sale, or sale without attachment, of any movable or immovable property of the assessee;
(b) arrest of the assessee and his detention in prison;
(c) appointment of a receiver for the management of the movable and immovable properties of the assessee.

 

¹[(2)  While  recovering  under  sub-section  (1)  the  amount  specified  in  the certificate forwarded to him, the Tax Recovery Officer may also recover in the same manner from the assessee in default, in addition to such amount, any cost and charges, including expenses on the service of any notice or warrant, incurred in the proceedings for the recovery of the tax in arrears.]

(3)  If  the  Tax  Recovery  Officer  to  whom  a  certificate  is  forwarded  under section 138 is not able to recover the entire amount by the sale of movable and  immovable  properties  of  the  assessee  within  his  jurisdiction,  but  has information that the assessee has property within the jurisdiction of an other Tax Recovery Officer, he may send the certificate to such other Tax Recovery Officer or to the Tax Recovery Officer within whose jurisdiction the assessee resides;  and  the  Tax  Recovery  Officer  to  whom  the certificate  has  been  so sent  shall  proceed  to  recover  under  this  Chapter  the  amount  remaining unrecovered  as  if  the  certificate  was  forwarded  to  him  by  the  Deputy
Commissioner of Taxes.

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¹Subs by F.O. 2008

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