Income Tax Act, 2025
Section 1: Subs. by Act 4 of 1988, s. 124, for rule 8 (w.e.f. 11989).
1. Subs. by Act 4 of 1988, s. 124, for rule 8 (w.e.f. 11989).
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(c) the balance, if any, remaining after the adjustments under clauses (a) and (b) shall be paid to
the defaulter.
(2) If the defaulter disputes any adjustment under clause (b) of sub-rule (1), the Tax Recovery Officer
shall determine the dispute.]
9. General bar to jurisdiction of civil courts, save where fraud alleged.—Except as otherwise
expressly provided in this Act, every question arising between the 1[Tax Recovery Officer] and the
defaulter or their representatives, relating to the execution, discharge or satisfaction of a certificate 2***,
or relating to the confirmation or setting aside by an order under this Act of a sale held in execution of
such certificate, shall be determined, not by suit, but by order of the Tax Recovery Officer before whom
such question arises:
Provided that a suit may be brought in a civil court in respect of any such question upon the ground of
fraud.
10. Property exempt from attachment.—(1) All such property as is by the Code of Civil Procedure,
1908 (5 of 1908), exempted from attachment and sale in execution of a decree of a civil court shall be
exempt from attachment and sale under this Schedule.
(2) The Tax Recovery Officer’s decision as to what property is so entitled to exemption shall be
conclusive.
11. Investigation by Tax Recovery Officer.—(1) Where any claim is preferred to, or any objection
is made to the attachment or sale of, any property in execution of a certificate, on the ground that such
property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the
claim or objection:
Provided that no such investigation shall be made where the Tax Recovery Officer considers that the
claim or objection was designedly or unnecessarily delayed.
(2) Where the property to which the claim or objection applies has been advertised for sale, the Tax
Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection,
upon such terms as to security or otherwise as the Tax Recovery Officer shall deem fit.
(3) The claimant or objector must adduce evidence to show that—
(a) (in the case of immovable property) at the date of the service of the notice issued under this
Schedule to pay the arrears, or
(b) (in the case of movable property) at the date of the attachment,
he had some interest in, or was possessed of, the property in question.
(4) Where, upon the said investigation, the Tax Recovery Officer is satisfied that, for the reason
stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter
or of some person in trust for him or in the occupancy of a tenant or other person paying rent to him, or
that, being in the possession of the defaulter at the said date, it was so in his possession, not on his own
account or as his own property, but on account of or in trust for some other person, or partly on his own
account and partly on account of some other person, the Tax Recovery Officer shall make an order
releasing the property, wholly or to such extent as he thinks fit, from attachment or sale.
the balance, if any, remaining after the adjustments under clauses
and
shall be paid to
the defaulter.
If the defaulter disputes any adjustment under clause
of sub-rule
All such property as is by the Code of Civil Procedure,
1908 (5 of 1908), exempted from attachment and sale in execution of a decree of a civil court shall be
exempt from attachment and sale under this Schedule.
The Tax Recovery Officer’s decision as to what property is so entitled to exemption shall be
conclusive.
11. Investigation by Tax Recovery Officer.—
Where any claim is preferred to, or any objection
is made to the attachment or sale of, any property in execution of a certificate, on the ground that such
property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the
claim or objection:
Provided that no such investigation shall be made where the Tax Recovery Officer considers that the
claim or objection was designedly or unnecessarily delayed.
Where the property to which the claim or objection applies has been advertised for sale, the Tax
Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection,
upon such terms as to security or otherwise as the Tax Recovery Officer shall deem fit.
The claimant or objector must adduce evidence to show that—
(in the case of immovable property) at the date of the service of the notice issued under this
Schedule to pay the arrears, or
(in the case of movable property) at the date of the attachment,
he had some interest in, or was possessed of, the property in question.
Where, upon the said investigation, the Tax Recovery Officer is satisfied that, for the reason
stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter
or of some person in trust for him or in the occupancy of a tenant or other person paying rent to him, or
that, being in the possession of the defaulter at the said date, it was so in his possession, not on his own
account or as his own property, but on account of or in trust for some other person, or partly on his own
account and partly on account of some other person, the Tax Recovery Officer shall make an order
releasing the property, wholly or to such extent as he thinks fit, from attachment or sale.