Section 222Central Act

Section 222: Certificate to Tax Recovery Officer

The Income-tax Act, 1961

Certificate to Tax Recovery Officer.

(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 the prescribed form specifying the amount of arrears due from the assessee (such statement being hereafter in this Chapter and in the Second Schedule 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, in accordance with the rules laid down in the Second Schedule-] [ Substituted by Act 4 of 1988, Section 86, for certain words (w.e.f. 1.4.1989).]

(a)

attachment and sale of the assessee's movable property;

(b)

attachment and sale of the assessee's immovable property;

(c)

arrest of the assessee and his detention in prison;

(d)

appointing a receiver for the management of the assessee's movable and immovable properties.

[Explanation. - For the purposes of this sub-section, the assessee's movable or immovable property shall include any property which has been transferred, directly or indirectly on or after the 1st day of June, 1973, by the assessee to his spouse or minor child or son's wife or son's minor child, otherwise than for adequate consideration, and which is held by, or stands in the name of, any of the persons aforesaid; and so far as the movable or immovable property so transferred to his minor child or his sons'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 assessee's movable or immovable property for recovering any arrears due from the assessee in respect of any period prior to such date.] [ Inserted by Act 41 of 1975, Section 54 (w.e.f. 1.10.1975).]

(2)

[ The Tax Recovery Officer may take action under sub-section (1), notwithstanding that proceedings for recovery of the arrears by any other mode have been taken.] [ Substituted by Act 4 of 1988, Section 86, for sub-Section (2) (w.e.f. 1.4.1989).]

Sec 221 — Penalty payable when tax in default

Sec 223 — [ Tax Recovery Officer by whom recovery is to be effected. [ Substituted by Act 4 of 1988, Section 87, for Section 223 (w.r.e.f. 1.4.1988).]

Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.