Income Tax Act, 2025
Section 2: Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 11998).
2. Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 11998).
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24. Agricultural produce.—Where the property to be attached is agricultural produce the attachment
shall be made by affixing a copy of the warrant of attachment—
(a) where such produce is growing crop,—on the land on which such crop has grown, or
(b) where such produce has been cut or gathered,—on the threshing floor or place for treading out
grain or the like, or fodder-stack, on or in which it is deposited,
and another copy on the outer door or on some other conspicuous part of the house in which the defaulter
ordinarily resides, or with the leave of the Tax Recovery Officer, on the outer door or on some other
conspicuous part of the house in which he carries on business or personally works for gain, or in which he
is known to have last resided or carried on business or personally worked for gain. The produce shall,
thereupon, be deemed to have passed into the possession of the Tax Recovery Officer.
25. Provisions as to agricultural produce under attachment.—(1) Where agricultural produce is
attached, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending,
cutting and gathering thereof as he may deem sufficient; 1[and he shall have power to defray the cost of
such arrangements].
(2) Subject to such conditions as may be imposed by the Tax Recovery Officer in this behalf, either in
the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the
produce and do any other act necessary for maturing or preserving it; and, if the defaulter fails to do all or
any of such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like
conditions, do all or any of such acts, and the costs incurred by such person shall be recoverable from the
defaulter as if they were included in the certificate.
(3) Agricultural produce attached as a growing crop shall not be deemed to have ceased to be under
attachment or to require reattachment merely because it has been severed from the soil.
(4) Where an order for the attachment of a growing crop has been made at a considerable time before
the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of
the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the
removal of the crop pending the execution of the order of attachment.
(5) A growing crop which from its nature does not admit of being stored shall not be attached under
this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or
gathered.
where such produce is growing crop,—on the land on which such crop has grown, or
where such produce has been cut or gathered,—on the threshing floor or place for treading out
grain or the like, or fodder-stack, on or in which it is deposited,
and another copy on the outer door or on some other conspicuous part of the house in which the defaulter
ordinarily resides, or with the leave of the Tax Recovery Officer, on the outer door or on some other
conspicuous part of the house in which he carries on business or personally works for gain, or in which he
is known to have last resided or carried on business or personally worked for gain. The produce shall,
thereupon, be deemed to have passed into the possession of the Tax Recovery Officer.
25. Provisions as to agricultural produce under attachment.—
Where agricultural produce is
attached, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending,
cutting and gathering thereof as he may deem sufficient; 1[and he shall have power to defray the cost of
such arrangements].
Subject to such conditions as may be imposed by the Tax Recovery Officer in this behalf, either in
the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the
produce and do any other act necessary for maturing or preserving it; and, if the defaulter fails to do all or
any of such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like
conditions, do all or any of such acts, and the costs incurred by such person shall be recoverable from the
defaulter as if they were included in the certificate.
Agricultural produce attached as a growing crop shall not be deemed to have ceased to be under
attachment or to require reattachment merely because it has been severed from the soil.
Where an order for the attachment of a growing crop has been made at a considerable time before
the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of
the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the
removal of the crop pending the execution of the order of attachment.
A growing crop which from its nature does not admit of being stored shall not be attached under
this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or
gathered.