Lawgist31Recovery of tax dues by Tax Recovery Officer
(1) The Tax Recovery Officer may draw up under his signature a statement of tax arrears of an assessee referred to in sub-section (4) or sub-section (5) of section 30, in such form, as may be prescribed (such statement hereafter in this Chapter referred to as "certificate").
(2) The certificate under sub-section (1) shall stand amended from time to time consequent to any proceeding under this Act and the Tax Recovery Officer shall recover the amount so modified.
(3) The Tax Recovery Officer may rectify any mistake apparent from the record.
(4) The Tax Recovery Officer shall have the power to extend the time for payment, or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case.
(5) The Tax Recovery Officer shall proceed to recover from the assessee the amount specified in the certificate by one or more of the modes referred to in section 32 or in the Second Schedule to the Income-tax Act.
(6) It shall not be open to the assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground whatsoever, but it shall be lawful for the Tax Recovery Officer to cancel the certificate if, for any reason, he thinks it necessary so to do.
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- 6 Tax authorities
- 7 Change of incumbent
- 8 Powers regarding discovery and production of evidence
- 9 Proceedings before tax authorities to be judicial proceedings
- 10 Assessment
- 11 Time limit for completion of assessment and reassessment
- 12 Rectification of mistake
- 13 Notice of demand
- 14 Direct assessment or recovery not barred
- 15 Appeals to the Commissioner (Appeals)
- 16 Procedure to be followed in appeal
- 17 Powers of Commissioner (Appeals)
- 18 Appeals to Appellate Tribunal
- 19 Appeal to High Court
- 20 Case before High Court to be heard by not less than two Judges
- 21 Appeal to Supreme Court
- 22 Hearing before Supreme Court
- 23 Revision of orders prejudicial to revenue
- 24 Revision of other orders
- 25 Tax to be paid pending appeal
- 26 Execution of order for costs awarded by Supreme Court
- 27 Amendment of assessment on appeal
- 28 Exclusion of time taken for obtaining copy
- 29 Filing of appeal by tax authority
- 30 Recovery of tax dues by Assessing Officer
- 31 Recovery of tax dues by Tax Recovery Officer
- 32 Modes of recovery of tax dues
- 33 Tax Recovery Officer by whom recovery of tax dues is to be effected
- 34 Recovery of tax dues in case of a company in liquidation
- 35 Liability of manager of a company
- 36 Joint and several liability of participants
- 37 Recovery through State Government
- 38 Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
- 39 Recovery by suit or under other law not affected
- 40 Interest for default in furnishing return and payment or deferment of advance tax
