Income Tax Act, 2025
Section 1: Subs. by Act 3 of 1989, s. 54, for “Income-tax Officer” (w.e.f. 11988).
1. Subs. by Act 3 of 1989, s. 54, for “Income-tax Officer” (w.e.f. 11988).
2. Subs. by s. 54, ibid., for “direct that such coins or notes, or a part thereof sufficient to satisfy the certificate, be paid over
to the Assessing Officer” (w.e.f. 11989).
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PART III
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ATTACHMENT AND SALE OF IMMOVABLE PROPERTY
Attachment
48. Attachment.—Attachment of the immovable property of the defaulter shall be made by an order
prohibiting the defaulter from transferring or charging the property in any way and prohibiting all persons
from taking any benefit under such transfer or charge.
49. Service of notice of attachment.—A copy of the order of attachment shall be served on the
defaulter.
50. Proclamation of attachment.—The order of attachment shall be proclaimed at some place on or
adjacent to the property attached by beat of drum or other customary mode, and a copy of the order shall
be affixed on a conspicuous part of the property and on the notice board of the office of the Tax Recovery
Officer.
51. Attachment to relate back from the date of service of notice.—Where any immovable property
is attached under this Schedule, the attachment shall relate back to, and take effect from, the date on
which the notice to pay the arrears, issued under this Schedule, was served upon the defaulter.
Sale
52. Sale and proclamation of sale.—(1) The Tax Recovery Officer may direct that any immovable
property which has been attached, or such portion thereof as may seem necessary to satisfy the certificate,
shall be sold.
(2) Where any immovable property is ordered to be sold, the Tax Recovery Officer shall cause a
proclamation of the intended sale to be made in the language of the district.
53. Contents of proclamation.—A proclamation of sale of immovable property shall be drawn up
after notice to the defaulter, and shall state the time and place of sale, and shall specify, as fairly and
accurately as possible,—
(a) the property to be sold;
(b) the revenue, if any, assessed upon the property or any part thereof;
(c) the amount for the recovery of which the sale is ordered; 1***
2[(cc) the reserve price, if any, below which the property may not be sold; and]
(d) any other thing which the Tax Recovery Officer considers it material for a purchaser to know,
in order to judge the nature and value of the property.
54. Mode of making proclamation.—(1) Every proclamation for the sale of immovable property
shall be made at some place on or near such property by beat of drum or other customary mode, and a
copy of the proclamation shall be affixed on a conspicuous part of the property and also upon a
conspicuous part of the office of the Tax Recovery Officer.
The Tax Recovery Officer may direct that any immovable
property which has been attached, or such portion thereof as may seem necessary to satisfy the certificate,
shall be sold.
Where any immovable property is ordered to be sold, the Tax Recovery Officer shall cause a
proclamation of the intended sale to be made in the language of the district.
53. Contents of proclamation.—A proclamation of sale of immovable property shall be drawn up
after notice to the defaulter, and shall state the time and place of sale, and shall specify, as fairly and
accurately as possible,—
the property to be sold;
the revenue, if any, assessed upon the property or any part thereof;
the amount for the recovery of which the sale is ordered; 1***
2[
the reserve price, if any, below which the property may not be sold; and]
any other thing which the Tax Recovery Officer considers it material for a purchaser to know,
in order to judge the nature and value of the property.
54. Mode of making proclamation.—
Every proclamation for the sale of immovable property
shall be made at some place on or near such property by beat of drum or other customary mode, and a
copy of the proclamation shall be affixed on a conspicuous part of the property and also upon a
conspicuous part of the office of the Tax Recovery Officer.