THE INCOME-TAX (CERTIFICATE PROCEEDINGS) RULES, 1962

INDEX

PART I

PRELIMINARY

1. Short title and commencement

2. Definitions

3. Forms

4. Omitted

5. Omitted

6. Omitted

7. Omitted

8. Transfer of proceedings from one Tax Recovery Officer to another

PART II

GENERAL PROCEDURE

9. Procedure to be followed while sending certificate to another Tax Recovery Officer

9A. Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer

10. Procedure to be followed on receipt of a certificate from a Tax Recovery Officer

11. Intimation by the first Tax Recovery Officer

12. Intimation by the other Tax Recovery Officer

13. Omitted

14. Form of notice of demand

PART III

ATTACHMENT AND SALE OF PROPERTY

15. Continuance of attachment subject to claim of encumbrancer

16. Proclamation of sale

17. Sale to be held by whom and his remuneration

18. Reserve price

19. Report of sale

20. Sale proceeds not to be disbursed till sale confirmed

21. Registration of sale

22. Forms

PART IV

MAINTENANCE AND CUSTODY, WHILE UNDER ATTACHMENT, OF LIVESTOCK OR OTHER MOVABLE PROPERTY, FEES FOR SUCH Maintenance AND CUSTODY, SALE THEREOF AND DISPOSAL OF SALE PROCEEDS

23. Property to which rules apply

24. Custody at place of attachment

25. Removal and custody of property in other cases

26. Property may be handed over to the defaulter

27. Custody of attached cash, securities, etc

28. Claim of any person other than the defaulter to the property under attachment

29. Return of property on cancellation or withdrawal of attachment

30. Property may be sold if costs, etc. not paid

31. Feeding and tending of livestock under attachment

32. Removal of livestock

33. Custody of livestock in pound

34. Custody with a person other than custody officer

35. Expenses of custody, maintenance, etc

PART V

DELIVERY OF PROPERTY SOLD AND EXECUTION OF DOCUMENT OR ENDORSEMENT OF NEGOTIABLE INSTRUMENT OR SHARE IN A CORPORATION

36. Delivery of movable property, debts and shares

37. Transfer of negotiable instruments and shares

38. Vesting order in case of other property

39. Delivery of immovable property in occupancy of defaulter

40. Delivery of immovable property in occupancy of tenant

PART VI

RESISTANCE OR OBSTRUCTION TO DELIVERY OF
POSSESSION TO PURCHASER

41. Resistance or obstruction to possession of immovable property

42. Resistance or obstruction by defaulter

43. Resistance or obstruction by bona fide claimant

44. Dispossession by purchaser

45. Bona fide claimant to be restored to possession

46. Rules not applicable to transferee lite pendente

47. Right to file a suit

PART VII

APPOINTMENT, POWERS AND DUTIES OF A RECEIVER

48. Powers of a receiver

49. Remuneration of a receiver

50. Duties of a receiver

51. Enforcement of receiver's duties

52. Form of order of appointment of a receiver

PART VIII

ARREST AND DETENTION

53. Prison in which defaulter may be detained

54. Subsistence allowance

55. Forms

PART VIIIA

[APPEALS TO A CHIEF COMMISSIONER OR COMMISSIONER]

55A. Form of appeal

55B. Procedure in appeal

PART IX

SCALE OF FEES FOR PROCESSES, CHARGES FOR OTHER PROCEEDINGS AND POUNDAGE FEES, ETC.

56. Process fees

57. Levy and scale of poundage fees

58. Copying fees

59. Inspection fees

PART X

MISCELLANEOUS

60. Proceedings against legal representative of a deceased defaulter

61. Recovery from surety

62. Appearance before Tax Recovery Officer