THE INCOME-TAX (CERTIFICATE PROCEEDINGS)
RULES, 1962
(Notification
No. SO 955, dated 26 March, 1962)
In exercise of the powers conferred by sub-section (1) of section 295 of
the Income-tax Act, 1961 (43 of 1961) and rules 91 and 92 of the Second Schedule
to that Act, the Central Board of Revenue hereby makes the following rules,
namely:
PART I
PRELIMINARY
1.
Short title and commencement:-
(1) These rules may be called the
Income-tax (Certificate Proceedings) Rules, 1962.
(2) They shall come into force on
the first day of April, 1962.
In these rules, unless the context otherwise requires,
(1) "Act" means the
Income-tax Act, 1961 (43 of 1961);
[(1A) "authorized bank" shall
have the same meaning as in clause (aa) of sub-rule (1) of rule 2 of the
Income-tax Rules, 1962;]
(2) "Public officer" shall
have the same meaning as in the Code of Civil Procedure, 1908 (5 of 1908);
(3) "Principal rules"
means the rules contained in the Second Schedule to the Act; and
(4) "Section" and
"Schedule" mean respectively section of, and Schedule to, the Act.
3. Forms:-
All references to
"Forms" in these rules shall be construed as references to the forms
set out in the Appendix hereto.
8. Transfer of proceedings
from one Tax Recovery Officer to another:-
[Where any
proceeding for execution of a certificate pending before a Tax Recovery Officer
stands transferred or is transferred to any other Tax Recovery Officer, the Tax
Recovery Officer to whom the proceeding stands transferred or is transferred
may continue the proceedings from the stage at which it stood immediately
before such transfer and such transfer shall not render necessary the re-issue
of any notice, warrant, proclamation, order or certificate already issued.]
PART
II
GENERAL PROCEDURE
9. Procedure to be
followed while sending certificate to another Tax Recovery Officer:-
When a certificate
is sent by a Tax Recovery Officer to another Tax Recovery Officer under
sub-section (2) of section 223, he shall
(i) keep a copy of the
certificate in his office; and
[(ii) inform the Assessing Officer of his
having sent the certificate.]
[9A. Procedure to be
followed while sending a certified copy of certificate to another Tax Recovery
Officer:-
(1) Where only a
part of the amount in respect of which certificate has been [drawn up by a]
Tax Recovery Officer is to be recovered by any other Tax Recovery Officer under
sub-section
(2) of section
223, the Tax Recovery Officer shall, before sending a copy of the certificate
to the other Tax Recovery Officer, endorse on such copy a certificate in the
following Form:
Form of certificate
I,
........................., Tax Recovery Officer .................., do hereby
certify
(name)
that the document
bearing this endorsement is a true copy of Certificate No. ..................
dated .................[drawn up by the Tax Recovery Officer],
......................................................................................................................,
against
...........................................................................................................
(name of
defaulter)
for the recovery
of an amount of Rs.
............................................................
I do hereby
specify that out of the aforesaid amount, an amount of Rs. .............. as
noted below, is to be recovered from the defaulter, by the Tax Recovery Officer
..............................
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Costs and charges |
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Interest |
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(2) When a copy of the certificate
is sent by a Tax Recovery Officer to another Tax Recovery Officer under
sub-section (2) of section 223, he shall,
(i) keep the certificate in his office; and
[(ii) inform the Assessing Officer of his
having sent a copy of the certificate.]
10. Procedure to be
followed on receipt of a certificate from a Tax Recovery Officer:-
When a certificate [or the certified copy of a certificate] is sent by a Tax Recovery Officer
to another Tax Recovery Officer under sub-section (2) of section 223, such
other Tax Recovery Officer shall follow the same procedure as is laid down in
the principal rules and these rules including the issue of the notice under
rule 2 of the principal rules.
11.
Intimation by the first Tax Recovery Officer:-
The Tax Recovery Officer shall intimate the details of all amounts
recovered in respect of a certificate, from time to time to the Assessing
Officer, and, also, to any Tax Recovery Officer to whom the certificate or a
certified copy of the certificate has been sent by him under sub-section (2) of
section 223.]
12. Intimation by the
other Tax Recovery Officer:-
When a certificate [or the certified copy of a certificate] is sent by a Tax Recovery Officer
to another Tax Recovery Officer under sub-section (2) of section 223, such
other Tax Recovery Officer shall communicate to the first- mentioned Tax
Recovery Officer [and to the
Assessing Officer] the details of all amounts recovered by him in respect of
such certificate from time to time.
14. Form of notice of
demand:-
The notice of demand under rule 2 of the principal rules shall be issued in
Form No. ITCP 1 [which shall be in
Form No. 57 of the Income-tax Rules, 1962] which may be so varied as the circumstances
of each case may require.
PART
III
ATTACHMENT AND
15. Continuance of
attachment subject to claim of encumbrancer:-
Where, in the course of investigation made under rule 11 of the principal
rules, the Tax Recovery Officer is satisfied that the property is subject to a
mortgage or charge (other than a mortgage or charge referred to in section 281
or rule 16 of the said rules) in favour of some person not in possession, and
thinks fit to continue the attachment, he may do so, subject to such mortgage
or charge.
For the purpose of ascertaining the matters to be specified in a
proclamation of sale, the Tax Recovery Officer may summon any person whom he
thinks necessary to summon and may examine him in respect of any matters
relevant to the proclamation and require him to produce any document in his
possession or power relating thereto.
17.
If the Tax Recovery Officer is of the opinion that it will be more advantageous
to appoint a person other than an official subordinate to him to sell a
property, he may appoint a fit person for the purpose and fix the remuneration
to be allowed to him for rendering such services; and the remuneration payable
to such person shall be deemed to be costs of the sale.
It shall be competent for the Tax Recovery Officer to fix a reserve price
in respect of any property, other than agricultural produce, to be sold and
order that any bid shall be accepted only on condition that it is not less than
the said reserve price.
The officer conducting a sale shall forthwith pay the entire amount
received by him from the purchaser of the property into the Government treasury
and shall submit a full report of the sale to the Tax Recovery Officer.
20.
The proceeds of the sale of immovable property shall not be disbursed until
the sale is confirmed by the Tax Recovery Officer or, where an appeal has been filed
against the order confirming the sale, until the disposal of the appeal.
Every Tax Recovery Officer granting a certificate of sale to the purchaser
of immovable property sold under the Second Schedule shall send a copy of such
certificate to the registering officer concerned under the Indian Registration
Act, 1908 (16 of 1908), within the local limits of whose jurisdiction the whole
or any part of the immovable property comprised in the certificate is situate.
The following forms, which may be so varied as the circumstances of each
case may require, shall be used for the purpose mentioned against each:
(i) Form
No. ITCP 2, for issuing a warrant of attachment of movable property under rule
20 of the principal rules;
(ii) Form No. ITCP 3, for issuing a prohibitory order in the case of
a debt not secured by a negotiable instrument under rule 26(1)(i) of the
principal rules;
(iii) Form No. ITCP 4, for issuing a prohibitory order in the case of
a share in a corporation under rule 26(1)(ii) of the principal rules;
(iv) Form No. ITCP 5, for issuing a prohibitory order in the case of
other movable property under rule 26(1)(iii) of the principal rules;
(v) Form No. ITCP 6, for issuing a notice of attachment of a decree
of a
(vi) Form No. ITCP 7, for issuing a notice of attachment where the
property consists of a share or interest in movable property under rule 28 of
the principal rules;
(vii) Form No. ITCP 8, for issuing an order of attachment of salary or
allowances under rule 29 of the principal rules;
(viii) Form No. ITCP 9, for issuing an order of attachment of a
negotiable instrument under rule 30 of the principal rules;
(ix) Form
No. ITCP 10, for issuing a notice of attachment of movable property in the
custody of any court or public officer under rule 31 of the principal rules;
(x) Form No. ITCP 11, for issuing an order of attachment of
property consisting of an interest in partnership property under rule 32 of the
principal rules;
(xi) Form No. ITCP 12, for issuing a warrant of sale of property
under rule 37 or rule 52(1) of the principal rules;
(xii) Form No. ITCP 13, for issuing a proclamation of sale of movable
or immovable property under rule 38 or rule 52(2) of the principal rules;
(xiii) Form No. ITCP 14, for issuing a certificate of sale of movable
property under sub-rule (2) of rule 44 of the principal rules;
(xiv) Form No. ITCP 15, for issuing an order for payment under rule 47
of the principal rules;
(xv) Form No. ITCP 16, for issuing an order of attachment of immovable
property under rule 48 of the principal rules;
(xvi) Form No. ITCP 17, for issuing a notice to the defaulter for
settling a proclamation of sale under rule 53of the principal rules;
(xvii) Form No. ITCP 18, for making an order of confirmation of sale of
immovable property under sub-rule (1) of rule 63 of the principal rules;
(xviii) Form No. ITCP 19, for issuing a notice to interested parties under
the proviso to sub-rule (2) of rule 63 of the principal rules;
(xix) Form No. ITCP 20, for issuing a certificate of sale of immovable
property under rule 65 of the principal rules;
(xx) Form No. ITCP 21, for issuing a certificate to a defaulter
authorising him to mortgage, lease or sell immovable property under sub-rule
(2) of rule 66 of the principal rules;
(xxi) Form No. ITCP 22, for issuing an order of attachment of a
business under rule 69 of the principal rules.
PART
IV
MAINTENANCE AND CUSTODY, WHILE UNDER
ATTACHMENT, OF LIVESTOCK OR OTHER MOVABLE PROPERTY, FEES FOR SUCH Maintenance
AND CUSTODY,
23. Property to which
rules apply:-
The rules in this Part relate to movable property (other than agricultural
produce) attached by actual seizure under the Second Schedule.
24.
Custody at place of attachment:-
(1) Where the
property attached is of such a nature that its removal from the place of
attachment is impracticable or its removal involves expenditure out of
proportion to the value of the property, the attaching officer shall, subject
to any directions which the Tax Recovery Officer may issue in this behalf,
arrange for the proper maintenance and custody of the property at the place of
attachment. The attaching officer shall forthwith send a report of having done
so to the Tax Recovery Officer.
(2) On receipt of
a report from the attaching officer under sub-rule (1), the Tax Recovery
Officer may either order the removal of the property to a place which he shall
specify or sanction its maintenance and custody at the place of attachment
under such conditions as he may think fit.
25. Removal and custody of
property in other cases:-
Where the attached property is not kept at the place of attachment, it
shall be kept in the custody of an officer (hereinafter in this part referred
to as the "custody officer") subordinate to the Tax Recovery Officer
and authorised by the Tax Recovery Officer for this purpose. The custody
officer may remove the property to the office of the Tax Recovery Officer for
custody under his own supervision or, with the approval of the Tax Recovery
Officer, may make such arrangements as may be convenient and economical for its
safe custody with any other fit person under his own supervision and the Tax
Recovery Officer may fix the remuneration to be allowed to such person.
26. Property may be handed
over to the defaulter:-
Notwithstanding anything contained in rule 24 or rule 25, the attaching
officer or the custody officer may, with the previous approval of the Tax
Recovery Officer, entrust, subject to his right of supervision, the attached
property to the defaulter on his executing a duly stamped bond (sapurdnama)
in Form No. ITCP 23 which may be so varied as the circumstances of each case
may require.
[Explanation.Where the Tax
Recovery Officer proceeds to recover any arrears due from the defaulter by
attachment and sale of, or by appointing a receiver for the management of, any
movable or immovable property which is held by or stands in the name of, any of
the persons referred to in the Explanation to sub-section (1) of section
222 and which is included in the defaulter's movable or immovable property by
virtue of that Explanation, the reference to "defaulter" in
this rule and in rules 28 to 32 (both inclusive), rules 39 and 40 and rules 42
to 47 (both inclusive), shall, in relation to such movable or immovable
property, be construed as a reference to the person referred to in the said Explanation.]
27. Custody of attached
cash, securities, etc:-
If the property attached consists of cash, Government or other securities,
bullion, jewellery or other valuables, the attaching officer shall send them
for safe custody to the nearest Government treasury [or a branch of the Reserve Bank of India or State Bank
of India or of its subsidiaries or of any authorized Bank].
28. Claim of any person
other than the defaulter to the property under attachment:-
When the property remains at the place where it is attached in the custody
of the attaching officer, and any person other than the defaulter claims the
same, or any part thereof, the officer shall nevertheless remain in possession
and shall direct the claimant to prefer his claim to the Tax Recovery Officer.
29. Return of property on
cancellation or withdrawal of attachment:-
(1) If in consequence of withdrawal or
cancellation of the attachment, the defaulter becomes entitled to receive back
the movable property attached, the possession thereof shall be given to him on
payment of costs, charges and expenses due, if any, in respect of the execution
of the certificate against such property.
(2) For the purpose of giving possession under
sub-rule (1), the attaching officer shall inform the defaulter that the
property is at his disposal.
(3) In the absence of any person to take charge of
the property the officer shall, if the property has been moved from the
premises in which it was seized, replace it where it was found at the time of
seizure.
30. Property may be sold
if costs, etc. not paid:-
In default of the payment of costs, charges and expenses referred to in
sub-rule (1) of rule 29, the movable property or such portion thereof as may be
necessary shall be sold by auction and after defraying the expenses of such
sale and the costs, charges and expenses aforesaid, the balance, if any, of the
movables so party as has not been sold shall be handed over to the defaulter.
31. Feeding and tending of
livestock under attachment:-
Whenever livestock is kept at the place where it has been attached, the defaulter
shall be at liberty to undertake the due feeding and tending of it, under the
supervision of the attaching officer.
In the event of the defaulter failing to feed attached livestock, the
livestock may be placed in the custody of the custody officer or in the
circumstances mentioned in rule 33 may be placed in a pound maintained by the
Government or a local authority.
33. Custody of livestock
in pound:-
If there be any such pound near the office of the Tax Recovery Officer, the
attaching officer or the custody officer may place in it such attached
livestock as can properly be kept therein in which case the pound-keeper shall
be responsible for the livestock and shall receive the same rates for
accommodation and maintenance thereof as are payable in respect of impounded
cattle of the same description.
34. Custody with a person
other than custody officer:-
Notwithstanding anything contained in rule 33, the custody officer may,
with the approval of the Tax Recovery Officer, entrust the attached livestock
to any other fit person under his own supervision and the Tax Recovery Officer
may fix the remuneration to be allowed to such person after taking into account
the local circumstances and the charges which such person may have to incur for
the maintenance and custody of such livestock.
35. Expenses of custody,
maintenance, etc:-
The expenses of maintenance and custody of movable property including the
remuneration payable to the person concerned under rule 25 or rule 34 shall be
deemed to be costs of the sale.
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:-
(1) Where the
property sold is movable property of which actual seizure has been made, it
shall be dlivered to the purchaser.
(2)(a) Where
the property sold is movable property in the possession of some person other
than the defaulter, the delivery thereof to the purchaser shall be made by
giving notice to the person in possession prohibiting him from delivering
possession of the property to any person except the purchaser and requiring him
to deliver possession of the property to the purchaser within the time
stipulated by the Tax Recovery Officer.
(b) Where such person in possession of the
property fails without reasonable cause to deliver possession of the property
to the purchaser within the time stipulated by the Tax Recovery Officer, or
within such surther time as may be allowed by him, the Tax Recovery Officer
shall cause the property to be seized and delivered to the purchaser and the
provisions of rules 35 and 36 of the principal rules shall, as far as may be,
apply to such seizure.
(3)(a) Where
the property sold is a debt not secured by a negotiable instrument, the
delivery thereof to the purchaser shall be made by a written order of the Tax
Recovery Officer prohibiting the creditor from receiving the debt or any
interest thereon and the debtor from making payment thereof to any person except
the purchaser and requiring the debtor to make payment thereof to the purchaser
within the time stipulated by the Tax Recovery Officer.
(b) Where the debtor fails to make such payment to
the purchaser within the time stipulated by the Tax Recovery Officer, or within
such further time as may be allowed by him, the Tax Recovery Officer may take
further proceedings to recover the amount due from the debtor as if the debtor
were a defaulter in respect of whom the [Tax Recovery Officer had drawn up] a certificate under
section s22 for the recovery of arrears of tax equal to the amount of the debt.
(4)(a) Where
the property sold is a share in a corporation, the delivery thereof to the
purchaser shall be made by a written order of the Tax Recovery Officer
prohibiting the person in whose name the share may be standing from making any
transfer of the share to any person except the purchaser, or receiving payment
of any dividend or interest thereon and requiring him to deliver the share
certificate or other document of title along with the instrument of transfer
duly completed by him to the Tax Recovery Officer within the time stipulated by
the Tax Recovery Officer and prohibiting the manager, secretary, or other
proper officer of the corporation from permitting any such transfer or making
any such payment to any person except the purchaser.
(b) Where the person in whose name the share may
be standing fails to deliver the share certificate or other document of title
to the Tax Recovery Officer within the time stipulated by him, or within such
further time as may be allowed by him, the Tax Recovery Officer may take steps
to obtain a duplicate of the share certificate or other document of title as if
the share certificate or other document of title had been lost or destroyed.
37. Transfer of negotiable
instruments and shares:-
(1) Where the
execution of a document or the endorsement of the party in whose name a
negotiable instrument or a share in a corporation is standing is required to
transfer such negotiable instrument or share to a person who has purchased it
under a sale under the Second Schedule, the Tax Recovery Officer may execute
such document or make such endorsement as may be necessary and such execution
or endorsement shall have the same effect as an execution or endorsement by the
party.
(2) Such execution or endorsement
may be in the following form, namely:
".......... by ............ Tax Recovery Officer .......... in the
proceedings for the recovery of the arrears under the Income-tax Act, 1961
against .........."
(3) The Tax
Recovery Officer may cause the document to be executed on proper stamp paper
and to be registered if its registration is required by any law for the time
being in force and the expenses of such execution and registration shall be
borne by the purchaser.
(4) Until the
transfer of such negotiable instrument or share, the Tax Recovery Officer may,
by order, appoint some person to receive any interest or dividend due thereon
and to sign a receipt for the same; and any receipt so signed shall be as valid
and effectual for all purposes as if the same had been signed by the party
himself.
38. Vesting order in case
of other property:-
In the case of any movable property not hereinbefore provided for, the Tax
Recovery Officer may make an order vesting such property in the purchaser or as
the purchaser may direct; and such property shall vest accordingly.
39. Delivery of immovable
property in occupancy of defaulter:-
(1) Where the
immovable property sold is in the occupancy of the defaulter or of some person
on his behalf or of some person claiming under a title created by the defaulter
subsequently to the attachment of such property and a certificate in respect
thereof has been granted under rule 65 of the principal rules, the Tax Recovery
Officer shall, on the application of the purchaser, order delivery to be made
by putting such purchaser or any person whom the purchaser may appoint to
receive delivery on his behalf in possession of the property, and if need be,
by removing any person who refuses to vacate the same.
(2) For the
purposes of sub-rule (1), if the person in possession does not afford free
access, the Tax Recovery Officer may, after giving reasonable warning and
facility to any woman not appearing in public according to the customs of the
country to withdraw, remove or open any lock or bolt or break open any door or
do any other act necessary for putting the purchaser, or any person whom the
purchaser may appoint to receive delivery on his behalf, in possession.
40. Delivery of immovable
property in occupancy of tenant:-
Where the immovable property sold is in the occupancy of a tenant or other
person entitled to occupy the same and a certificate in respect thereof has
been granted under rule 65 of the principal rules, the Tax Recovery Officer
shall, on the application of the purchaser, order delivery to be made by
affixing a copy of the certificate of sale in some conspicuous place on the
property, and proclaiming to the occupant by beat of drum or other customary
mode, at some convenient place, that the interest of the defaulter has been
transferred to the purchaser.
PART
VI
RESISTANCE OR OBSTRUCTION TO DELIVERY OF
POSSESSION TO PURCHASER
41. Resistance or
obstruction to possession of immovable property:-
(1) Where the
purchaser of immovable property sold in execution of a certificate is resisted
or obstructed by any person in obtaining possession of the property, he may
make an application to the Tax Recovery Officer complaining of such resistance
or obstruction within thirty days of the date of such resistance or
obstruction.
(2) The Tax
Recovery Officer shall fix a day for investigating the matter and shall summon
the party against whom the application is made to appear and answer the same.
42. Resistance or obstruction
by defaulter:-
Where the Tax Recovery Officer is satisfied that the resistance or
obstruction was occasioned without any just cause by the defaulter or by some
other person at his instigation, he shall direct that the applicant be put into
possession of the property, and where the applicant is still resisted or
obstructed in obtaining possession, the Tax Recovery Officer may also, at the
instance of the applicant, take steps to put the applicant into possession of
the property by removing the defaulter or any person acting at his instigation.
43. Resistance or
obstruction by bona fide claimant:-
Where the Tax Recovery Officer is satisfied that the resistance or
obstruction was occasioned by any person (other than the defaulter) claiming in
good faith to be in possession of the property on his own account or on account
of some person other than the defaulter, the Tax Recovery Officer shall make an
order dismissing the application.
44. Dispossession by
purchaser:-
(1) Where any
person other than the defaulter is dispossessed of immovable property sold in
execution of a certificate by the purchaser thereof, he may make an application
to the Tax Recovery Officer complaining of such dispossession within thirty
days of such dispossession.
(2) The Tax
Recovery Officer shall fix a day for investigating the matter and shall summon
the party against whom the application is made to appear and answer the same.
45. Bona fide
claimant to be restored to possession:-
Where the Tax Recovery Officer is satisfied that the applicant was in
possession of the property on his own account or on account of some person
other than the defaulter, he shall direct that the applicant be put into
possession of the property.
46. Rules not applicable
to transferee lite pendente:-
Nothing in rules 43 and 45 shall apply to resistance or obstruction by a
person to whom the defaulter has transferred the property after the service of
a notice under rule 2 of the principal rules or to the dispossession of any
such person.
Any party not being a defaulter against whom an order is made under rule 42
or rule 43 or rule 45 may institute a suit in a civil court to establish the
right which he claims to the present possession of the property.
PART
VII
APPOINTMENT, POWERS AND DUTIES OF A RECEIVER
A receiver appointed under the Second Schedule shall have all such powers,
as to bringing in and defending suits and for the realization, management,
protection and preservation of the property, the collection of the rents and
profits thereof, the application and disposal of such rents and profits, and
the execution of documents as the owner himself has, or such of those powers as
the Tax Recovery Officer thinks fit.
49. Remuneration of a
receiver:-
The Tax Recover Officer may, by general or special order, fix the amount to
be paid as remuneration for the services of the receiver.
(1) Every receiver so appointed
shall
(a) Furnish such security (if any) as the Tax
Recovery Officer thinks fit, duly to account for what he shall receive in
respect of the property;
(b) Submit his accounts at such periods and in
such form as the Tax Recovery Officer directs;
(c) Pay
the amount due from him as the Tax Recovery Officer directs; and
(d) Be
responsible for any loss occasioned to the property by his wilful default or
gross negligence.
(2) The receiver
shall maintain true and regular accounts of the receivership and shall in
particular maintain a cash book in which shall be entered from day to day all
receipts and payments and also a ledger. He shall also maintain a counterfoil
receipt book with the leaves numbered serially in print, from which shall be
given, as far as possible, all receipts for payments made to the receiver.
(3) Unless the Tax
Recovery Officer otherwise directs, the receiver shall, as soon as may be,
after his appointment, open an account in the name of the receivership in such
bank as the Tax Recovery Officer may direct and shall deposit therein all
moneys received in the course of the receivership immediately on receipt
thereof save any minimum sums that may be required for meeting day to day
current expenses. All payments by the receiver shall, as far as possible, be
made by cheques drawn on the bank account.
(4) Unless otherwise
ordered, a receiver shall submit his accounts once in every three months. The
first of such accounts commencing from the date of his appointment and ending
with the expiry of three months therefrom shall be submitted within fifteen
days of the expiry of the said period of three months and the subsequent
accounts brought down to the end of each succeeding period of three months
within fifteen days of the expiry of each such period of three months.
51. Enforcement of
receiver's duties:-
(1) Where a receiver
fails to submit his accounts at such periods and in such form as the Tax
Recovery Officer directs, the Tax Recovery Officer may direct his property to
be attached until such time as such accounts are submitted to him.
(2) The Tax
Recovery Officer may at any time make an enquiry as to the amount, if any, due
from the receiver, as shown by his accounts or otherwise, or an inquiry as to
any loss to the property occasioned by his wilful default or gross negligence
and may order the amount found due, if not already paid by the receiver under
rule 50, or the amount of the loss so occasioned, to be paid by the receiver
within a period to be fixed by the Tax Recovery Officer.
(3) Where the
receiver fails to pay any amount which he has been ordered to pay under
sub-rule (2) within the period specified, the Tax Recovery Officer may direct
such amount to be recovered from the security (if any) furnished by the
receiver or by attachment and sale of his property or, if his property has been
attached under sub-rule (1), by the sale of such property and may direct the
sale proceeds to be applied in making good any amount found due from the
receiver or any such loss occasioned by him and the balance (if any) of the
sale proceeds shall be paid to the receiver.
(4) If a receiver
fails to submit his accounts at such periods and in such form as directed by
the Tax Recovery Officer without reasonable cause or improperly retains any
cash in his hands, the Tax Recovery Officer may disallow the whole or any
portion of the remuneration due to him for the period of the accounts with
reference to which the default is committed and may also charge interest at a
rate not exceeding 12 per cent per annum on the moneys improperly retained by
him for the period of such retention without prejudice to any other proceedings
which might be taken against the receiver.
52. Form of order of
appointment of a receiver:-
An order of appointment of a receiver under rule 69 or rule 70 of the
principal rules shall be made in Form No. ITCP 24 which may be so varied as the
circumstances of each case may require.
PART
VIII
ARREST AND DETENTION
53. Prison in which
defaulter may be detained:-
A person against whom an order of detention has been passed under Part V of
the Second Schedule may be detained in the civil prison of the district in
which the office of the Tax Recovery Officer ordering the detention is situate,
or, where such civil prison does not afford suitable accommodation, in any
other place which the State Government may appoint for the detention of persons
ordered by the civil courts of such district to be detained.
(1) The subsistence allowance shall be supplied by the [Tax Recovery Officer] by monthly installments in advance before the first day of each month.
(2) The first
payment shall be made to the Tax Recovery Officer for such portion of the
current monthasremains unexpired before the defaulter is committed to the civil
prison, and the subsequent payment (if any) shall be made to the officer in
charge of the civil prison.
The following Forms, which may be so varied as the circumstances of each
case may require shall be used for the purpose mentioned against each:
(i) Form No. ITCP 25, for issuing a notice to
show cause why a warrant of arrest should not issue under rule 73 of the
principal rules;
(ii) Form No. ITCP 26, for issuing a warrant of
arrest under Part V of the principal rules;
(iii) Form
No. ITCP 27, for issuing a warrant of detention under Part V of the principal
rules;
(iv) Form
No. ITCP 28, for issuing an order of release under rule 77 or rule 78 or rule
79 of the principal rules.
PART
VIIIA
[APPEALS TO A CHIEF COMMISSIONER OR
COMMISSIONER]
(1) Every appeal under [ * * *] sub-rule
(1) of rule 86 of the principal rules, shall be made in Form No. ITCP 29A which
shall be verified in the manner indicated therein and shall be accompanied by a
copy of the order appealed against.
(2) The form of appeal prescribed by
sub-rule (1), the grounds of appeal and the form of verification appended
thereto shall be signed:
(a) in
the case of an individual, by the individual himself; where the individual is
absent from
(b) in
the case of a Hindu undivided family, by the karta, and where the karta is
absent from India or is mentally incapacitated from attending to his affairs, by
any other adult member of such family;
(c) in the case of a company or local
authority, by the principal officer thereof;
(d) in
the case of a firm, by any partner thereof, not being a minor;
(e) in
the case of any other association, by any member of the association or the
principal officer thereof; and
(f)
in the case of any other person, by that person, or by some person
competent to act on his behalf.
(1) The [Chief Commissioner or Commissioner] shall fix a day and place
for the hearing of the appeal and shall give notice of the same to the
appellant and the[Chief
Commissioner or Commissioner] against whose order the appeal is preferred.
(2) The following shall have the
right to be heard at the time of appeal:
(a) The
appellant, either in person or by [an authorised representative] referred to in rule 62 of
these rules;
(b) the Tax Recovery Officer, either in person
or by a representative.
[(3) the[Chief
Commissioner or Commissioner] may, if sufficient cause is shown, at any stage
of the appeal, grant time to the parties or to any of them, and may, for
reasons to be recorded in writing, adjourn from time to time the hearing of the
appeal].
(4) The [Chief
Commissioner or Commissioner] may, before disposing of any appeal, make such
further inquiry, as he thinks fit, or may direct the Tax Recovery Officer to
make further inquiry and report the result of the same to the [Chief
Commissioner or Commissioner.]
(5) The [Chief
Commissioner or Commissioner] may, at the hearing of an appeal, allow the
appellant to go into any ground of appeal not specified in the grounds of
appeal, if the [Chief
Commissioner or Commissioner] is satisfied that the omission of that ground
from the form of appeal was not wilful or unreasonable.
(6) The order of the [Chief
Commissioner or Commissioner] disposing of the appeal shall be in writing and
shall state the points for determination, the decision thereon and the reason
for the decision.
(7) On the disposal of the appeal, the [Chief Commissioner or Commissioner] shall communicate the order passed by him to the appellant, the defaulter (if he is not the appellant) and the Tax Recovery Officer.
[ (8) Every appeal shall be
disposed of by the [Chief Commissioner or Commissioner] as expeditiously as possible and
endeavour shall be made to dispose of the appeal within six months from the
date on which it is presented.]
PART
IX
SCALE OF FEES FOR PROCESSES, CHARGES FOR
OTHER PROCEEDINGS AND POUNDAGE FEES, ETC.
The following
scale of fees shall be charged for service and execution of processes issued
under the Second Schedule and these rules:
|
|
|
Where
the amount mentioned in the certificate |
|
|
|
|
exceeds |
is Rs. 1,000 or under |
|
|
|
Rs. |
Rs. |
|
|
(a) Notice of demand |
1.50 |
1.00 |
|
|
(b) Warrant of attachment |
3.00 |
2.00 |
|
|
(c) Warrant of arrest |
3.00 |
2.00 |
|
|
(d) Warrant of delivery |
3.00 |
2.00 |
|
|
(e) Proclamation of sale |
5.00 |
3.00 |
|
|
(f) Any process not provided
for hereinabove |
1.50 |
1.00 |
57. Levy and scale of
poundage fees:-
(1) In respect of
any sale made in the execution of a certificate, there shall be levied a fee by
way of poundage on the gross amount realised by the sale, calculated at the
rate of 2 per cent on such gross amount up to Rs. 1,000 and at the rate of 1
per cent on the excess of such gross amount over Rs. 1,000.
(2) The
poundage fee leviable under sub-rule (1) shall be calculated on multiples of
Rs. 25, that is to say, a poundage fee of 50 paise shall be levied for every
Rs. 25, or part of Rs. 25, realised by the sale up toRs. 1,000 and in the case
of the proceeds of the sale exceeding Rs. 1,000, an additional fee of 25 paise
for every Rs. 25 or part thereof on the excess of such amount over Rs. 1,000,
shall be levied.
(3) Where the sale
is in more than one lot, the poundage fee shall be calculated with reference to
the sale proceeds of each lot separately.
(4) The poundage fee under sub-rule
(1) shall be paid by the purchaser of the property as soon as the sale is
completed.
(5) When a sale of immovable
property is set aside under sub-rule (2) of rule 63 of the principal rules, the
Tax Recovery Officer may make an order for payment, by the defaulter or by the
person at whose instance the sale is set aside, of the poundage fees paid by
the purchaser of the property under sub-rule (1) read with sub-rule (4).
[ (1) Except in cases where
copies are supplied free under rules or instructions in force, copying fees
shall be charged for supplying a copy of any document at the rate of Re. 1 for
each page of such document.]
(2) Copying fees
shall be payable in advance.
[ (3) The fees to be charged
for the supply of a copy of any document urgently shall be Rs. 4 for each
document, in addition to the fees payable under sub-rule (1).]
(1) Fees for inspecting records of proceedings before the [Chief Commissioner or Commissioner] or Tax Recovery Officer under the Second Schedule shall, where such inspection is permitted, be charged as follows:
|
[Rs. 2] |
||
|
50 Paise |
(2) Fees for inspection shall be
payable in advance.
PART X
MISCELLANEOUS
60. Proceedings against
legal representative of a deceased defaulter:-
A notice to the legal representative of a deceased defaulter under rule 65
of the principal rules read with rule 2 of those rules shall be issued in Form
No. ITCP 29 which may be so varied as the circumstances of each case may
require.
A notice to a surety under rule 88 of the principal rules read with rule 2
of those rules shall be issued in Form No. ITCP 30 which may be so varied as
the circumstances of each case may require.
62. Appearance before Tax
Recovery Officer:-
(1) Any person who is entitled or required to attend before any [Chief Commissioner or Commissioner] or Tax Recovery Officer] in connection with any proceeding under the Second Schedule or these rules, otherwise than when required under rule 83 of the principal rules to attend personally for examination on oath or affirmation, may attend either in person or by [an authorized representative].
[Explanation:-For the purposes
of this sub-rule, "authorised representative" shall have the meaning
assigned to it in clauses (iii) to (vii) of sub-section (2) of
section 288.]
(2) In any proceeding before the Tax Recovery Officer, referred to in sub-rule (1), the [Assessing Officer] concerned shall have the right to be heard either in person or by a representative.