2025Section 413
413. Certificate by Tax Recovery Officer and validity thereof.
In the 1961 Act1 match · Unreviewed
- 1961 Sections 222, 224
From the Income Tax Department's correspondence.
(1) When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may draw up under his signature a statement in such form as may be prescribed specifying the amount of arrears due from the assessee (such statement being herein and in sections 414 to 416 referred to as certificate) and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, as per the rules prescribed in this regard,—
(c) 98[appointing a receiver for the management of movable and immovable properties of the assessee.]
(5) For the purposes of this section, the movable or immovable property of the assessee shall include any property—
(b) so far as the movable or immovable property so transferred to his minor child or his son's minor child is concerned, it shall, even after the date of attainment of majority by such minor child or son's minor child, as the case may be, continue to be included in the movable or immovable property of the assessee for recovering any arrears due from the assessee in respect of any period prior to such date.
Footnotes
- 98.Clause (c) sub. for clauses (c) and (d) by Act No. 4 of 2026, w.e.f. 1-4-2026. Prior to their substitution, clauses (c) and (d) read as under : "(c) arrest of the assessee and his detention in prison; (d) appointing a receiver for the management of movable and immovable properties of the assessee."↩