(1) Where the property t be attached consists of an interesi of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such parmer in the partnership property and profits with payment of the amount due under the subsequent order, appoint a receiver of the share of such partner in the and of any other money which may become due to himin respect ie sale of such interest or such other certificate, and may, by the same or profits, whether already declared or accruing.
of the partnership, and direct accounts and enquiries and make an order for t!
orderas the circumstances ofthe case mayrequire.
(2) The other partners shall be at liberty at any time to red directed, to purchase the same.
eem the interest chargedor, in the case ofa sale being able property.-The amounts so
154. Disposal of preceeds of sale of goods and movable or immov f dues from a defaulter realised from the sale of goods, movable or immovable property. for the recovery 0 shall,-
(a) first, be appropriated against the administrative cost ofthe recovery process:
(b) next, be appropriated against the amounttobe recovered;
other amount due from the defaulter under the Act or ihe ) next, be appropriated against any y Goods and Services Tax Act. 2017 Integrated Goods and Services Tax Act, 2017o0r the Union Territer oranyorineStateGoods and Services Tax Act.X23 and the rules made thereunder: and (da any balance, bé paid to the defaulter.
authority.-Where an amount is to be recovered in accordance with the provisions of clause (€) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner ofthe district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of
155. Recovery through Jand revenue land revenue.