Amendment status not verified — confirm the current text below against the official source.
(1) Where ony omount poyoble by o person to the Government under ony of the provisions of this Act or the rules mode thereunder is not poid, the proper officer sholl proceed to recoverthe omount by one or more of the following modes, nomely :-- (o) the proper officer moy deduct or moy require ony other specified officer to deduct the omount so poyoble from ony money owing to such person which moy be under the control of the proper officer or such other specified officer ; lnitiotion of recovery proceedings. Recovery of tox. 222 (b) the proper oflicer moy recover or moy require ony other specified officer to recover the omount so poyoble by detoining ond selling ony goods belonging to such person which ore under the control of the proper officer or such other specified officer; (c) (i) the proper officer moy, by o notice in writing, require ony other person from whom money is due or moy become due to such person or who holds or moy sub- sequently hold money for or on occount of such person, to poy to the Government either forthwith upon the money becoming due or being held, orwithin the time specified in the notice not being before the money becomes due or is held, so much of the money os is sufficient to poy the omount due from such person or the whole of the money when it is equol to or less thon thot omount ; (ii) every person to whom the notice is issued under sub- clouse (i) sholl be bound to comply with such notice, ond in porticulol where ony such notice is issued to o post office, bonking com- pony or on insurer, it sholl not be necessory to produce ony poss book, deposit receipt, policy or ony other document for the purpose of ony entry endorsement or 223 the like being mode before poyment is mode, notwith- stonding ony rule, proctice or requirement to the controry ; (iii) in cose the person to whom o notice under sub-clouse (i) hos been issued, foils to moke the poyment in pursuonce thereof to the Government, he sholl be deemed to be o defoulter in respect of the omount specified in the notice ond oll the consequences of thisAd ortre rules mode frereunder shqll follow; (iv) the officer issuing o notice under sub-clouse (i) moy, ot ony time, omend or revoke such notice or extend the time for moking ony poyment in pursuonce of the notice; (v) ony person moking ony poyment in complionce with o notice issued under sub- clouse (i) sholl be deemed to hove mode the poyment under the outhority of the person in defoult ond such poyment being credited to the Government sholl be deemed to constitute o good ond sufficient dischorge of the liobility of such person to the person in deloult to the extent of the omount specified in the receipt; (vi) ony person dischorging ony liobility to the person in defoult ofter service on him 224 of the notice issued under sub-clouse (i) sholl be personolly lioble to the Government to the extent of the liobility dischorged or to the extent of the liobility of the person in defoult for tox, interest ond penolty, whichever is less; (vii) where o person on whom o notice is served under sub- clouse (i) proves to the sotisfoction of the officer issuing the notice thot the money demonded or ony port thereof wos not due to the person in defoult or thot he did not hold ony money for or on occount of the person in defoult, ot the time the notice wos served on him, nor is the money demonded or ony port thereof, likely to become due to the soid person or be held for or on occount of such person, nothing contoined in this section sholl be deemed to require the person on whom the notice hos been served to poy to the Government ony s uch money or port thereof; (d) the proper officer moy, in occordonce with the rules to be mode in this beholf, distroin ony movoble or immovoble property belonging to or under the control of such person, ond detoin the some until the omount poyoble is poid ; ond 225 in cose, ony port of the soid omount poyoble or of the cost of the distress or keeping of the property, remoins unpoid for o period of thirty doys next ofter ony such distress, moy couse the soid property to be sold ond with the proceeds of such sole, moy sotisfy the omount poyoble ond the costs including cost of sole remoining unpoid ond sholl render the surplus omount, if ony, to such person; (e) the proper officer moy prepore o certificote signed by him s pec ifying the omount due from such person ond send it to the Collector of the district in which such person owns ony property or resides or corries on his business or to ony officer outhorised by the Government ond the soid Collector or the soid officer, on receiptol such certificote, sholl proceed to recover from such person the omount specified thereunder os if it were on orreor of lond revenue; (f) Notwithstonding onything contoined in the Code of Criminol Procedure, 1973, the proper officer moy lile on opplicotion to *re oppropriote Mogistrote ond such Mogistrote sholl proceed to recover from such person the omount specified thereunder os if itwere o fine imposed by him. 2 of 197 4. 226 (2) Where the terms of ony bond or other instrument executed under thisAct or ony rules or regulotions mode thereunder provide thot ony omount due under such instrument moy be recovered in the monner loid down in sub- section (l), the omount moy, without preiudice to ony other mode of recovery be recovered in occordonce with the provisions of thot sub-section. (3) Where ony omount ol tox, interest or penolty is poyoble by o person to the Government under ony of the provisions of this Act or the rules mode thereunder ond which remoins unpoid, the proper officer of centrol tox, during the course of recovery of soid tox orreors, moy recover the omount from the soid person os if itwere on orreor of centrol tox ond credit the omount so recovered to the occount of the Government. (4) Where the omount recovered under subsection (3) is less thon the omount due to the Centrol Government ond Stote Government, the omount to be credited to the occount of the respective Governments sholl be in proportion to the omount due to eoch such Government.