Income Tax Act, 2025
Section 12: Removal of attachment on satisfaction or cancellation of certificate.—Where—
12. Removal of attachment on satisfaction or cancellation of certificate.—Where—
(a) the amount due, with costs and all charges and expenses resulting from the attachment of any
property or incurred in order to hold a sale, are paid to the Tax Recovery Officer, or
(b) the certificate is cancelled,
the attachment shall be deemed to be withdrawn and, in the case of immovable property, the withdrawal
shall, if the defaulter so desires, be proclaimed at his expense, and a copy of the proclamation shall be
affixed in the manner provided by this Schedule for a proclamation of sale of immovable property.
13. Officer entitled to attach and sell.—The attachment and sale of movable property and the
attachment and sale of immovable property may be made by such persons as the Tax Recovery Officer
may from time to time direct.
14. Defaulting purchaser answerable for loss on resale.—Any deficiency of price which may
happen on a resale by reason of the purchaser’s default, and all expenses attending such resale, shall be
certified to the 1[Tax Recovery Officer] by the officer holding the sale, and shall, at the instance of either
the Tax Recovery Officer or the defaulter, be recoverable from the defaulting purchaser under the
procedure provided by this Schedule:
Provided that no such application shall be entertained unless filed within fifteen days from the date of
resale.
15. Adjournment or stoppage of sale.—(1) The Tax Recovery Officer may, in his discretion,
adjourn any sale hereunder to a specified day and hour; and the officer conducting any such sale may, in
his discretion, adjourn the sale, recording his reasons for such adjournment:
Provided that, where the sale is made in, or within the precincts of, the office of the Tax Recovery
Officer, no such adjournment shall be made without the leave of the Tax Recovery Officer.
(2) Where a sale of immovable property is adjourned under sub-rule (1) for a longer period than one
calendar month, a fresh proclamation of sale under this Schedule shall be made unless the defaulter
consents to waive it.
(3) Every sale shall be stopped if, before the lot is knocked down, the arrears and costs (including the
costs of the sale) are tendered to the officer conducting the sale, or proof is given to his satisfaction that
the amount of such arrears and costs has been paid to the Tax Recovery Officer who ordered the sale.
16. Private alienation to be void in certain cases.—(1) Where a notice has been served on a
defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage,
charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax
Recovery Officer, nor shall any civil court issue any process against such property in execution of a
decree for the payment of money.
the amount due, with costs and all charges and expenses resulting from the attachment of any
property or incurred in order to hold a sale, are paid to the Tax Recovery Officer, or
the certificate is cancelled,
the attachment shall be deemed to be withdrawn and, in the case of immovable property, the withdrawal
shall, if the defaulter so desires, be proclaimed at his expense, and a copy of the proclamation shall be
affixed in the manner provided by this Schedule for a proclamation of sale of immovable property.
13. Officer entitled to attach and sell.—The attachment and sale of movable property and the
attachment and sale of immovable property may be made by such persons as the Tax Recovery Officer
may from time to time direct.
14. Defaulting purchaser answerable for loss on resale.—Any deficiency of price which may
happen on a resale by reason of the purchaser’s default, and all expenses attending such resale, shall be
certified to the 1[Tax Recovery Officer] by the officer holding the sale, and shall, at the instance of either
the Tax Recovery Officer or the defaulter, be recoverable from the defaulting purchaser under the
procedure provided by this Schedule:
Provided that no such application shall be entertained unless filed within fifteen days from the date of
resale.
15. Adjournment or stoppage of sale.—
The Tax Recovery Officer may, in his discretion,
adjourn any sale hereunder to a specified day and hour; and the officer conducting any such sale may, in
his discretion, adjourn the sale, recording his reasons for such adjournment:
Provided that, where the sale is made in, or within the precincts of, the office of the Tax Recovery
Officer, no such adjournment shall be made without the leave of the Tax Recovery Officer.
Where a sale of immovable property is adjourned under sub-rule
for a longer period than one
calendar month, a fresh proclamation of sale under this Schedule shall be made unless the defaulter
consents to waive it.
Every sale shall be stopped if, before the lot is knocked down, the arrears and costs (including the
costs of the sale) are tendered to the officer conducting the sale, or proof is given to his satisfaction that
the amount of such arrears and costs has been paid to the Tax Recovery Officer who ordered the sale.
16. Private alienation to be void in certain cases.—
Where a notice has been served on a
defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage,
charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax
Recovery Officer, nor shall any civil court issue any process against such property in execution of a
decree for the payment of money.