Section 413 — Certificate by Tax Recovery Officer and validity thereof
(1) When an assessee is in default or is deemed to be in default in making a
payment of tax, the Tax Recovery Officer may draw up under his signature
a statement in such form as may be prescribed specifying the amount of arrears
due from the assessee (such statement being herein and in sections 414 to 416
referred to as certificate) and shall proceed to recover from such assessee the amount
specified in the certificate by one or more of the modes mentioned below, as per
the rules prescribed in this regard,—
( a) attachment and sale of movable property of the assessee;
( b) attachment and sale of immovable property of the assessee;
98[(c) appointing a receiver for the management of movable and immovable
properties of the assessee.]
(2) The Tax Recovery Officer may take action under sub-section (1), whether or not
proceedings for recovery of the arrears by any other mode have been taken.
(3) The assessee shall not be entitled to dispute the correctness of any certificate
drawn up by the Tax Recovery Officer on any ground.
(4) The Tax Recovery Officer may cancel the certificate if, for any reason, he
considers it necessary so to do, or may correct any clerical or arithmetical mistake
therein.
(5) For the purposes of this section, the movable or immovable property of the
assessee shall include any property—
( a) which has been transferred, directly or indirectly on or after the 1st June,
1973, by the assessee to his spouse or minor child or son’s wife or son’s
minor child, otherwise than for adequate consideration, and which is
held by, or stands in the name of, any of the said persons; and
( b) so far as the movable or immovable property so transferred to his minor
child or his son’s minor child is concerned, it shall, even after the date
of attainment of majority by such minor child or son’s minor child, as
the case may be, continue to be included in the movable or immovable
property of the assessee for recovering any arrears due from the assessee
in respect of any period prior to such date.
Related sections
- Section 390 — Deduction or collection at source and advance payment
- Section 391 — Direct payment
- Section 392 — Salary and accumulated balance due to an employee
- Section 393 — Tax to be deducted at source
- Section 394 — Collection of tax at source
- Section 395 — Certificates
- Section 396 — Tax deducted is income received
- Section 397 — Compliance and reporting
- Section 398 — Consequences of failure to deduct or pay or, collect or pay
- Section 399 — Processing
- Section 400 — Power of Central Government to relax provisions of this Chapter
- Section 401 — Bar against direct demand on assessee
- Section 402 — Interpretation
- Section 403 — Liability for payment of advance tax
- Section 404 — Conditions of liability to pay advance tax
- Section 405 — Computation of advance tax
- Section 406 — Payment of advance tax by assessee on his own accord
- Section 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer
- Section 408 — Instalments of advance tax and due dates
- Section 409 — When assessee is deemed to be in default
- Section 410 — Credit for advance tax
- Section 411 — When tax payable and when assessee deemed in default
- Section 412 — Penalty payable when tax in default
- Section 414 — Tax Recovery Officer by whom recovery is to be effected
- Section 415 — Stay of proceedings in pursuance of certificate and amendment or cancella-tion thereof
- Section 416 — Other modes of recovery
- Section 417 — Recovery through State Government
- Section 418 — Recovery of tax in pursuance of agreements with foreign countries
- Section 419 — Recovery of penalties, fine, interest and other sums
- Section 420 — Tax clearance certificate
- Section 421 — Recovery by suit or under other law not affected
- Section 422 — Recovery of tax arrear in respect of non-resident from his assets
- Section 423 — Interest for defaults in furnishing return of income
- Section 424 — Interest for defaults in payment of advance tax
- Section 425 — Interest for deferment of advance tax
- Section 426 — Interest on excess refund
- Section 427 — Fee for default in furnishing statements
- Section 428 — Fee for default in furnishing return of income, audited accounts and reports
- Section 429 — Fee for default relating to statement or certificate
- Section 430 — Fee for default relating to intimation of Aadhaar number