(1) Notwithstanding that a certificate has been issued to the Recovery Officer for the recovery of any amount, the Presiding Officer may grant time for the payment of the amount, and thereupon the Recovery Officer shall stay the proceedings until the" expiry of the time,SQ.granted.. „ . - . -„ -.
(2) Where a certificate for the recovery of amount has been issued, the Presiding Officer shall keep the Recovery Officer informed of any amount paid or time granted for payment, subsequent to the issue of such certificate to the Recovery Officer.
{3) Where-the order giving-rise to a demand of amount for recovery -of debt ha§ been modified in appeal, and as a consequence thereof the demand is Teduced, the Presiding Officer shall stay the recovery of such part of the amount of .the^certificate as pertains to the said reduction for the period for which the appeal remains pending.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 9 5 of 1908.
(4) Where a certificate for the recovery of debt has been received,1 by the Recovery Officer and subsequently the amount of the outstanding demands is reduced as a result of an appeal, the Presiding Officer shall, when the order which was the subject-matter of such appeal has become final and conclusive, amend the certificate or withdraw it, as the case may be.
28.(1) Where a certificate has been issued to the Recovery Officer under sub-section (7) of section 19, the Recovery Officer may, without prejudice to the modes of recovery specified in section 2$, recover the amount of debt by any one or more of the modes provided under this section.
(2) If any amount is due from any person to the defendant, the Recovery Officer may require such person to deduct from the said amount, the amount of such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Recovery Officer:
Provided that nothing in this sub-section shall apply to any part of the amount exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908.
(3) (i) The Recovery Officer may, at any time or from time to time, by notice in writing, require any person from whom money is due or may become due to the defendant or to any person who holds or may subsequently hold money for or on account of the defendant, to pay to the Recovery Officer either forthwith upon the money becoming due or being held or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount of debt due from the defendant or the whole of the money when it is equal to or less than that amount.
(ft) A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the defendant jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such amount shall be presumed, until the contrary is proved to be equal.
(in) A copy of the notice shall be forwarded to the defendant at his last address known to the Recovery Officer and in the case of a joint account to all the joint holders at their last addresses known to the Recovery Officer.
(iv) Save as otherwise provided in this sub-section, every person to whom a notice is issued under this sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post office, bank, financial institution^ or an insurer, it shall not be necessary for any pass book, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like to be made before the payment is made notwithstanding any rule, practice or requirement to the contrary.
(v) Any claim respecting any property in relation to which a notice under this Sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice.
(vi) Where a person to whom a notice under this sub-section is sent objects to it by a statement on oath that the sum demanded or the part Other modes of recovery.
10 THE GAZETTE OF INDIA EXTRAORDINARY [PART K-_ Application of certain provisions of Incometax Act.
Order* of Recovery Officer to be deemed as orders of Tribunal.
thereof is not due to the defendant or that he does not hold any money for or on account of the defendant, then, nothing contained in this subsection shall be deemed to require such person to pay any such sum or part thereof, as the ease may be, but if it is discovered that such statement ^yas false in any material particular, such person shall be personally liable to the Recovery Officer to the extent of his own liability to the. defendant on the date of the notice, or to the extent of the defendants liability for any sum due under this Ordinance, whichever is less.
(vii) The Recovery Officer may, at any time or from time to time, amend or revoke any notice «nder this sub-section or extend the time for making any payment in pursuance of such notice.
(viii) The Recovery Officer shall grant a receipt for any amount paid in compliance .with a notige issued under this sub-section., and the person so paying shall .be fully,discharged from his liability to the.defendant to the extent of the amount so paid.
(ix) Any person discharging any liability to the defendant after the receipt of a notice under thi^ sub-section shall be personally liable to the Recovery Officer to the -extent of his own liability to the defendant so discharged or to the extent of the defendant's liability for any debt due under this Ordinance, whichever is less.
(x) If-the person to whom a notice under this sub-section js sent fails to- make payment in pursuance thereof to the Recovery Officer, he shall be deemed to be a defendant in.default in respect of the amount specified in,the notice and further, proceedings may be taken against him for.the sealisation- of the amount as H it were a debt due from him. in the manner provided in sections-25, 26 and 27 and the notic© shall have the same effect- as m attachment #f~a debt by the Kecovery Officer in oxercise of his powers under section 25.
- (4) The Recovery Officer may apply to the court in whose custody there is money belonging to the defendant for payment to him of the entire amount olE such money, ©r \i it is more than the amount of debt due, an amount sufficient to discharge the amount of debt so due,
(5) The Recovery Officer may recover any amount of debt due from the defendant by1 distraint and sale of his movable property in the manner laid down in the Thircf Schedule to the Income-tax Act, 1961.
29. The provisions of the Second, and Third Schedules to the Incometax Act,. 1961. and, the. Income-tax (Certificate proceedings) Rules, 1962, as in force from .time to time shall, as far as possible, apply with neeegsary modifications as if the said provisions and the rules referred to the amount of debt due under this Ordinance instead of to the Income-tax:'
Provided that any reference under the said provisions and the rules to the "asseasee" shall be construed as a reference to the defendant under this Ordinance. I : 30. Notwithstanding anything contained in section .29, an order made By the Recovery ©nicer in exercise of his powers under sections 25 .to 28 (both inclusive), shall be deemed to have fteen made by the Tribunal andean appeal against, such ord.er shal\ Jjs to the Appellate Tribunal.
43 of 1961.
43 of 1961.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY U 45 of 1860.
15 of 1948.
60 of 1951.
52 of 1963.
62 of 1984.
1 of 1S86.
CHAPTER VI MISCELLANEOUS