Income Tax Act, 2025
Section 6: Subs. by s. 124, ibid., for sub-rule (4) (w.e.f. 11989).
6. Subs. by s. 124, ibid., for sub-rule (4) (w.e.f. 11989).
850
90. Subsistence allowance.—(1) When a defaulter is arrested or detained in the civil prison, the sum
payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by
the 1[Assessing Officer].
(2) Such sum shall be calculated on the scale fixed by the State Government for the subsistence of
judgment-debtors arrested in execution of a decree of a civil court.
(3) Sums payable under this rule shall be deemed to be costs in the proceeding:
Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum
so payable.
91. Forms.—The Board may prescribe the form to be used for any order, notice, warrant, or
certificate to be issued under this Schedule.
92.Power to make rules.—(1) The Board may make rules, consistent with the provisions of this Act,
regulating the procedure to be followed by 2[Principal Chief Commissioners or Chief Commissioners],
3[Principal Commissioners or Commissioners], Tax Recovery Officers and other officers acting under this
Schedule.
(2) In particular, and without prejudice to the generality of the power conferred by sub-rule (1), such
rules may provide for all or any of the following matters, namely:—
(a) the area within which 2[Principal Chief Commissioners or Chief Commissioners], 3[Principal
Commissioners or Commissioners] or Tax Recovery Officers may exercise jurisdiction;
(b) the manner in which any property sold under this Schedule may be delivered;
(c) the execution of a document or the endorsement of a negotiable instrument or a share in a
corporation, by or on behalf of the Tax Recovery Officer, where such execution or endorsement is
required to transfer such negotiable instrument or share to a person who has purchased it under a sale
under this Schedule;
(d) the procedure for dealing with resistance or obstruction offered by any person to a purchaser
of any immovable property sold under this Schedule, in obtaining possession of the property;
(e) the fees to be charged for any process issued under this Schedule;
(f) the scale of charges to be recovered in respect of any other proceeding taken under this
Schedule;
(g) recovery of poundage fee;
(h) the maintenance and custody, while under attachment, of livestock or other movable
property, the fees to be charged for such maintenance and custody, the sale of such livestock or
property, and the disposal of proceeds of such sale;
(i) the mode of attachment of business.
93. Saving regarding charge.—Nothing in this Schedule shall affect any provision of this Act
whereunder the tax is a first charge upon any asset.
4[94. Continuance of certain pending proceedings and power to remove difficulties.—All
proceedings for the recovery of tax pending immediately before the coming into force of the amendments
to this Schedule by the Direct Tax Laws (Amendment) Act, 1987 shall be continued under this Schedule
as amended by that Act from the stage they had reached, and, for this purpose, every certificate issued by
the 5[Assessing Officer] under section 222 before such amendment shall be deemed to be a certificate
drawn up by the Tax Recovery Officer under that section after such amendment, and, if any difficulty
arises in continuing the said proceedings, the Board may issue (whether by way of modification, not
affecting the substance, of any rule in this Schedule or otherwise) general or special orders which appear
to it to be necessary or expedient for the purpose of removing the difficulty.]
1. Restored by Act 3 of 1989, s. 95 as “Income-tax Officer” (w.e.f. 11989) and Subs. by s. 54, ibid (w.e.f. 11988).
(w.e.f. 11989).
850
90. Subsistence allowance.—
When a defaulter is arrested or detained in the civil prison, the sum
payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by
the 1[Assessing Officer].
Such sum shall be calculated on the scale fixed by the State Government for the subsistence of
judgment-debtors arrested in execution of a decree of a civil court.
Sums payable under this rule shall be deemed to be costs in the proceeding:
Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum
so payable.
91. Forms.—The Board may prescribe the form to be used for any order, notice, warrant, or
certificate to be issued under this Schedule.
92.Power to make rules.—
The Board may make rules, consistent with the provisions of this Act,
regulating the procedure to be followed by 2[Principal Chief Commissioners or Chief Commissioners],
3[Principal Commissioners or Commissioners], Tax Recovery Officers and other officers acting under this
Schedule.
In particular, and without prejudice to the generality of the power conferred by sub-rule
the area within which 2[Principal Chief Commissioners or Chief Commissioners], 3[Principal
Commissioners or Commissioners] or Tax Recovery Officers may exercise jurisdiction;
the manner in which any property sold under this Schedule may be delivered;
the execution of a document or the endorsement of a negotiable instrument or a share in a
corporation, by or on behalf of the Tax Recovery Officer, where such execution or endorsement is
required to transfer such negotiable instrument or share to a person who has purchased it under a sale
under this Schedule;
the procedure for dealing with resistance or obstruction offered by any person to a purchaser
of any immovable property sold under this Schedule, in obtaining possession of the property;
the fees to be charged for any process issued under this Schedule;
the scale of charges to be recovered in respect of any other proceeding taken under this
Schedule;
recovery of poundage fee;
the maintenance and custody, while under attachment, of livestock or other movable
property, the fees to be charged for such maintenance and custody, the sale of such livestock or
property, and the disposal of proceeds of such sale;
the mode of attachment of business.
93. Saving regarding charge.—Nothing in this Schedule shall affect any provision of this Act
whereunder the tax is a first charge upon any asset.
4[94. Continuance of certain pending proceedings and power to remove difficulties.—All
proceedings for the recovery of tax pending immediately before the coming into force of the amendments
to this Schedule by the Direct Tax Laws
Act, 1987 shall be continued under this Schedule
as amended by that Act from the stage they had reached, and, for this purpose, every certificate issued by
the 5[Assessing Officer] under section 222 before such amendment shall be deemed to be a certificate
drawn up by the Tax Recovery Officer under that section after such amendment, and, if any difficulty
arises in continuing the said proceedings, the Board may issue (whether by way of modification, not
affecting the substance, of any rule in this Schedule or otherwise) general or special orders which appear
to it to be necessary or expedient for the purpose of removing the difficulty.]
1. Restored by Act 3 of 1989, s. 95 as “Income-tax Officer” (w.e.f. 11989) and Subs. by s. 54, ibid (w.e.f. 11988).