Recovery of Tax

1. the legitimate official may deduct or may require some other determined official to deduct the sum so payable from any cash attributable to such individual which might be heavily influenced by the best possible official or such other indicated official;
2. the appropriate official may recuperate or may require some other determined official to recoup the sum so payable by keeping and selling any products having a place with such individual which are heavily influenced by the correct official or such other indicated official

Area 122 gives that if assessee neglects to pay any whole forced by the method of intrigue, fines, punishment, or some other entirety payable under the arrangements of this Act, the equivalent will be recoverable in the way indicated in the Act for the recuperation of unpaid debts of expense.

1. A Collector or an Additional authority
2. Any such official enabled to impact recuperation of unpaid debts of land income or other open interest under any law identifying with land income or other open interest for the present in power in the State as mama be approved by the State Government, by general or uncommon warning in the Official Gazette, to practice the forces of a Tax Recovery Officer.
3. Any Gazetted Officer of the Central or s State Govt. who might be approved by the Central Govt. by general or uncommon notice in the Officer Gazette, to practice the forces of a Tax Recovery Office

• attachment and offer of the assessee’s versatile property ;
• attachment and offer of the assessee’s steady property ;
• arrest of the assessee and his detainment in jail ;
• appointing a beneficiary for the administration of the assessee’s portable and ardent properties.

1. The Tax Recovery Officer capable to make a move will be—
2. the Tax Recovery Officer inside whose ward the assessee carries on his business or calling or inside whose purview the chief spot of his business or calling is arranged, or
3. the Tax Recovery Officer inside whose purview the assessee lives or any mobile or relentless property of the assessee is arranged, Purview appointed to the Tax Recovery Officer compelled or headings gave by the Board, or by the Chief Commissioner or Commissioner who is approved for this benefit by the Board.
4. Where an assessee includes property inside the ward of more than one Tax Recovery Officer and the Tax Recovery Officer by whom the authentication is drawn up—
5. is not ready to recoup the whole sum by the offer of the property, portable or unflinching, inside his locale, or
6. is of the sentiment that, to speed up or making sure about the recuperation of the entire or any piece of the sum under this Chapter, it is important so to do, he may send the authentication or, where just a piece of the sum is to be recouped, a duplicate of the declaration ensured in an endorsed way and indicating the sum to be recouped to a Tax Recovery Officer inside whose locale the assessee dwells or has property and, immediately, that Tax Recovery Officer will likewise continue to recoup the sum under this Chapter as though the testament or duplicate thereof had been drawn up by him.

1. The Assessing Officer or Tax Recovery Officer may, whenever or every once in a while, by notice recorded as a hard copy require any individual from whom cash is expected or may get because of the assessee or any individual who holds or may along these lines hold cash for or by the assessee to pay to the Assessing Officer or Tax Recovery Officer (when the cash gets due or is held) the sum which might be adequate to pay the sum due by the assessee in regard of unpaid debts or the entire of the cash when it is equivalent to or not as much as that sum.
2. A notification might be given to any individual who holds or may along these lines hold any cash for or because of the assessee together with some other individual and the portions of the joint holders in such record will be assumed, until the opposite is demonstrated, to be equivalent.
3. A duplicate of the notification will be sent to the assessee at his last location known to the Assessing Officer or Tax Recovery Officer, and on account of a shared service to all the joint holders at their last delivers known to the Assessing Officer or Tax Recovery Officer.