for the recovery of the arrears, he
had some interest in, or was possessed of the property in question.
(4) Where, upon the said investigation, the Tax Recovery Officer is satisfied that, for
the reason stated in the claim or objection, such property was not at the said date in the
possession of the defaulter or of some person in trust for him or in the occupancy of a
tenant or other person paying rent to him, or that, being in the possession of the
defaulter at the said date, it was so in his possession, not on his own account or as his
own property, but on account of or in trust for some other person, the Tax Recovery
Officer shall make an order releasing the property, wholly or to such extent as it was not
it in possession of the defaulter on his own account, from attachment or sale.
(5) Where the Tax Recovery Officer is satisfied that the property was, at the said date,
in the possession of the defaulter as his own property and not on account of any other
person, or was in possession of some other person in trust for him, or in the occupancy of
a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the
claim.
109. Removal of attachment on satisfaction or cancellation of
Certificate.- Where the amount due is paid to the Tax Recovery Officer or the
Certificate is cancelled, the attachment shall be deemed to be withdrawn and, in the case
of immovable property, the withdrawal shall, if the defaulter so desired, be proclaimed at
his expense, and a copy of the proclamation shall be affixed in the manner provided by
these rules for a proclamation of sale of immovable property.
110. Officer entitled to attach and sell.- The attachment and
sale of movable and immovable property may be made by such officer as the Tax Recovery
Officer may from time to time direct.
111. Adjournment or stoppage of sale.- (1) The Tax Recovery
Officer may adjourn any sale hereunder to a specified day and hour; and the officer
conducting any such sale may adjourn the sale, recording his reasons for such adjournment:
Provided that, where the sale is made in or within the precincts of the office of the Tax
Recovery Officer, the officer shall not adjourn the sale without the leave of the Tax
Recovery Officer.
(2) Where a sale of immovable property is adjourned under sub-rule (1) for a longer period
than one calendar month, a fresh proclamation of sale under these rules shall be made
unless the defaulter consents to waive it.
(3) Every sale shall be stopped if, before the lot is knocked down, the amount due is
tendered to the officer conducting the sale, or proof is given to his satisfaction that
the amount has been paid to the Tax Recovery Officer who ordered the sale.
112. Defaulter not to mortgage, etc., any property.- Where a
notice has been served on a defaulter under rule 103 the defaulter or his representative
in interest shall not sell, mortgage, charge, lease or otherwise deal with any property
belonging to him except with the permission of the Tax Recovery Officer.
113. Prohibition against hiding or purchase by officer.- No
officer or other person having any duty to perform in connection with any sale under these
rules shall, either directly or indirectly, bid for, acquire or attempt to acquire any
interest in the property sold.
114. Assistance by police.- Any officer authorised to attach or
sell any property or to arrest the defaulter or charged with any duty to be performed
under these rules, may apply to the officer-in-charge of the nearest police station for
such assistance as may be necessary in the discharge of his duties.
CHAPTER B.-ATTACHMENT AND SALE OF MOVABLE PROPERTY ATTACHMENT
115. Person authorised to act, etc.- (1) The Tax Recovery
Officer may authorise any person to execute an order of attachment or sale under the rules
ih this Chapter and in Chapter C and, where he does not so authorize any person,
references, in the said rules to "officer", so far as may be, be construed as
references to the Tax Recovery Officer.
(2) Except as otherwise provided in these rules, when any movable property is to be
attached, the officer shall be furnished by the Tax Recovery Officer with a warrant in
writing and signed with his name specifying the name of the defaulter and the amount to be
realized.
116. Service of copy of warrant.- The officer shall cause a copy
of the warrant to be served on the defaulter.
117. Attachment.- If, after service of the copy of warrant, the
amount is not paid forthwith, the officer shall proceed to attach the movable property of
the defaulter:
Provided that the standing crops of the agricultural produce lying in the field or stored
in or near the dwelling house of the defaulter or stored on the land owned, leased or
cultivated by the defaulter, which represents the agricultural produce of the land owned,
leased or cultivated by the defaulter, shall not be attached.
118. Property in defaulter's possession.- Where the property to
be attached is movable property in the possession of the defaulter, the attachment shall
be made by actual seizure and the officer shall keep the property in his own custody or in
the custody of one of his sub-ordinates and shall be responsible for due custody thereof:
Provided that when the property seized is subject to speedy and natural decay or when the
expense of keeping it in custody is likely to exceed its value, the officer may sell it at
once.
119. Debts and shares, etc.- (1) In the case of-
(a) a debt not secured by a negotiable instrument,
(b) a share in a corporation, or
(c) other movable property not in the possession of the defaulter except property
deposited in, or in the custody of, any court, the attachment shall be made by a written
order, prohibiting,-
(i) in the case of the debt, the creditor from recovering the debt and the debtor from
making payment thereof until the further order of the Tax Recovery Officer;
(ii) in the case of the share, the person in whose name the share may be standing from
transferring the same or receiving any dividend thereon; and
(iii) in the case of other movable property except as aforesaid, the person in possession
of the same from giving it over to, he defaulter.
(2) A copy of such order shall be affixed on some conspicuous part of the office of the
Tax Recovery Officer, and another copy shall be sent, in the case of the debt, to the
debtor, in the case of the share in a corporation, to the proper officer of the
corporation and in the case of other movable property (except as aforesaid), to the person
in possession of the same.
(3) A debtor prohibited under clause (i) of sub-rule (1) shall, on receipt of an order of
the Tax Recovery Officer, pay the amount of his debt to the Tax Recovery Officer, and such
payment shall discharge him as effectually as payment to the party entitled to receive the
same.
(4) Where the execution of a document or the endorsement of the defaulter in whose name a
negotiable instrument or a share in a corporation is standing is required to transfer such
negotiable instrument or share, the Tax Recovery Officer or such other officer as he may
authorize in this behalf may execute such document or make such endorsement as may be
necessaw, and such execution or endorsement shall have the effect as an execution or
endorsement by the defaulter.
(5) Until the transfer of such negotiable instrument or share, the Tax Recovery Officer or
any other officer authorised by him in this behalf may receive any interest or dividend
due thereon and sign a receipt for the same. Any receipt so signed shall be as valid and
effectual for all purposes as if the same had been signed by the defaulter himself.
120. Share in movable property.- Where the property to be
attached consists of the share or interest of the defaulter in movable property belonging
to him and another as co-owners, the attachment shall be made by a notice to the defaulter
prohibiting him from transferring such share or interest or subjecting the same to a
charge in any manner.
121. Attachment of negotiable instrument.- Where the property is
a negotiable instrument not deposited in a Court, nor in the custody of a public officer,
the attachment shall be made by actual seizure, and the instrument shall be brought before
the Tax Recovery Officer and held subject to this orders.
122. Attachment of property in custody of public officer.- Where
the property to be attached is in the custody of any public officer, the attachment shall
be made by a notice to such officer requesting that such property and any interest or
dividend becoming payable thereon may be held subject to the further orders of the Tax
Recovery Officer by whom the notice is issued.
123. Attachment of property in partnership.- (1) Where the
property to be attached consists of an interest of the defaulter, being a partner, in the
partnership property, the Tax Recovery Officer may make an order charging the share of
such partner in the partnership property and profits, with payment of the amount due under
the Certificate, and may, by the same or a subsequent order, appoint a receiver of the
share of such partner in the profits, whether already declared or accruing, and of any
other money which may become due to him in respect of the partnership, and direct
maintenance or rendition of accounts and enquiries and make an order for the sale of such
interest or such other order as the circumstances of the case may require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or,
in the case of a sale being directed, to purchase the same.
124. Inventory.- In the case of attachment of movable property
by actual seizure, the officer shall, after attachment of the property prepare an
inventory of all the property attached, specifying in it the place where it is lodged or
kept, and shall forward the same to the Tax Recovery Officer and deliver a copy thereof to
the defaulter.
125. Attachment not to be excessive.- The attachment by seizure
shall not be excessive, that is to say, the property attached shall be as nearly as
possible proportionate to the amount specified in the warrant.
126. Seizure between sunrise and sunset.- Attachment by seizure
shall be made after sunrise and before sunset and not otherwise.
127. Entry into building by officer, etc.- The officer may break
open any inner or other door or window of any building and enter any building in order to
seize any movable property if the officer has reasonable grounds to believe that such
building contains movable property liable to seizure under the warrant and the officer has
notified his authority and intention of breaking open if admission is not given. He shall,
however, give all reasonable opportunity to women withdraw.
128. Sale.- The Tax Recovery Officer may direct that any movable
property attached under these rules or such portion thereof as may seem necessary to
satisfy the certificate shall be sold.
129. Issue of proclamation.- When any sale of movable property
is ordered by the Tax Recovery Officer, he shall issue a proclamation of the intended sale
specifying the time and place of sale and whether the sale is subject to confirmation or
not.
130. Proclamation how made.- (1) The proclamation shall be made
by the beat of drum or other customary mode, and the contents of the proclamation shall be
explained in the language of the district-
(a) in the case of property attached by actual seizure-
(i) in the village in which the property was seized or, if the property was seized in a
town or city, then. in the locality in which it was seized; and
(ii) at such other places as the Tax Recovery Officer may direct; and
(b) in the case of property attached otherwise than by actual seizure, in such places, if
any, as the Tax Recovery Officer may direct.
(2) A copy of the proclamation shall also be affixed at a conspicuous place in the office
of the Tax Recovery Officer.
(3) Where the Tax Recovery Officer so directs, such proclamation may also be published in
one or two newspapers.
131. Sale after fifteen days.- Except where the property is
subject to speedy and natural decay or when the expense of keepings it in custody is
likely to exceed its value, no sale of movable property under these rules shall, without
the consent in writing of the defaulter, take place until after the expiry of at least
fifteen days from the date on which a copy of the proclamation of sale was affixed in the
office of the Tax Recovery Officer.
132. Sale to be by auction or by tender.- The property shall be
sold by public auction or by tender, in one or more lots, as the officer may consider
advisable and, if the amount to be realised by sale may be satisfied by the sale of a
portion of the property, the sale shall be only with respect to that portion of the
property.
133. Sale by public auction.- (1) Where movable property is sold
by public auction, the price of each lot shall be paid at the time of sale or as soon
thereafter as the officer holding the sale directs and in default of payment the property
shall forthwith be re-sold.
(2) On payment of the purchase money, the officer holding the sale shall grant to the
purchaser a certificate specifying the property purchased, the price paid and the name of
the purchaser, and the sale shall thereupon become absolute.
(3) Where the movable property to be sold is a share in goods belonging to the defaulter
and a co-owner, and two or more persons, of whom one is such co-owner, respectively bid
the same sum for such property or for any lot, the bid of the coo owner shall have
preference.
134. Irregularity not to vitiate sale.- Any error or
irregularity in publishing or conducting the sale of movable property shall not vitiate
the sale if the provisions of these rules have been substantially complied with.
135. Negotiable instruments or share in a corporation.-
Notwithstanding anything contained in these rules, where the property to be sold is a
negotiable instrument or a share in a corporation, the Tax Recovery Officer may, instead
of directing the sale to be made by public auction, authorize the sale of such instrument
or share through a broker.
136. Order for payment of coin or currency notes to the Income-tax
Officer.- Where the property attached is current coin or currency notes, the Tax
Recovery Officer may, at any time during the continuance of the attachment, direct that
such coin or notes, or a part thereof sufficient to satisfy the Certificate, be paid over
to the
