Income Tax Act, 2025
Section 1: Subs. by Act 3 of 1989, s. 54, for “Assessing Officer” (w.e.f. 11989).
1. Subs. by Act 3 of 1989, s. 54, for “Assessing Officer” (w.e.f. 11989).
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(2) Where an attachment has been made under this Schedule, any private transfer or delivery of the
property attached or of any interest therein and any payment to the defaulter of any debt, dividend or
other moneys contrary to such attachment, shall be void as against all claims enforceable under the
attachment.
17. Prohibition against bidding or purchase by officer.—No officer or other person having any
duty to perform in connection with any sale under this Schedule shall, either directly or indirectly, bid for,
acquire or attempt to acquire any interest in the property sold.
18. Prohibition against sale on holidays.—No sale under this Schedule shall take place on a Sunday
or other general holiday recognised by the State Government or on any day which has been notified by
the State Government to be a local holiday for the area in which the sale is to take place.
19. Assistance by police.—Any officer authorised to attach or sell any property or to arrest the
defaulter or charged with any duty to be performed under this Schedule, may apply to the officer-incharge of the nearest police station for such assistance as may be necessary in the discharge of his duties,
and the authority to whom such application is made shall depute a sufficient number of police officers for
furnishing such assistance.
1[19A. Entrustment of certain functions by Tax Recovery Officer.—A Tax Recovery Officer may,
with the previous approval of the 2[Joint Commissioner], entrust any of his functions as the Tax Recovery
Officer to any other officer lower than him in rank (not being lower in rank than an Inspector of
Income-tax) and such officer shall, in relation to the functions so entrusted to him, be deemed to be a Tax
Recovery Officer.]
PART II
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ATTACHMENT AND SALE OF MOVABLE PROPERTY
Attachment
20. Warrant.—Except as otherwise provided in this Schedule, when any movable property is to be
attached, the officer shall be furnished by the Tax Recovery Officer (or other officer empowered by him
in that behalf) a warrant in writing and signed with his name specifying the name of the defaulter and the
amount to be realised.
21. Service of copy of warrant.—The officer shall cause a copy of the warrant to be served on the
defaulter.
22. Attachment.—If, after service of the copy of the warrant, the amount is not paid forthwith, the
officer shall proceed to attach the movable property of the defaulter.
23. Property in defaulter’s possession.—Where the property to be attached is movable property
(other than agricultural produce) in the possession of the defaulter, the attachment shall be made by actual
seizure, and the officer shall keep the property in his own custody or the custody of one of his
subordinates and shall be responsible for due custody thereof:
Provided that when the property seized is subject to speedy and natural decay or when the expense of
keeping it in custody is likely to exceed its value, the officer may sell it at once.
Where an attachment has been made under this Schedule, any private transfer or delivery of the
property attached or of any interest therein and any payment to the defaulter of any debt, dividend or
other moneys contrary to such attachment, shall be void as against all claims enforceable under the
attachment.
17. Prohibition against bidding or purchase by officer.—No officer or other person having any
duty to perform in connection with any sale under this Schedule shall, either directly or indirectly, bid for,
acquire or attempt to acquire any interest in the property sold.
18. Prohibition against sale on holidays.—No sale under this Schedule shall take place on a Sunday
or other general holiday recognised by the State Government or on any day which has been notified by
the State Government to be a local holiday for the area in which the sale is to take place.
19. Assistance by police.—Any officer authorised to attach or sell any property or to arrest the
defaulter or charged with any duty to be performed under this Schedule, may apply to the officer-incharge of the nearest police station for such assistance as may be necessary in the discharge of his duties,
and the authority to whom such application is made shall depute a sufficient number of police officers for
furnishing such assistance.
1[19A. Entrustment of certain functions by Tax Recovery Officer.—A Tax Recovery Officer may,
with the previous approval of the 2[Joint Commissioner], entrust any of his functions as the Tax Recovery
Officer to any other officer lower than him in rank (not being lower in rank than an Inspector of
Income-tax) and such officer shall, in relation to the functions so entrusted to him, be deemed to be a Tax
Recovery Officer.]
PART II
__________________
ATTACHMENT AND SALE OF MOVABLE PROPERTY
Attachment
20. Warrant.—Except as otherwise provided in this Schedule, when any movable property is to be
attached, the officer shall be furnished by the Tax Recovery Officer (or other officer empowered by him
in that behalf) a warrant in writing and signed with his name specifying the name of the defaulter and the
amount to be realised.
21. Service of copy of warrant.—The officer shall cause a copy of the warrant to be served on the
defaulter.
22. Attachment.—If, after service of the copy of the warrant, the amount is not paid forthwith, the
officer shall proceed to attach the movable property of the defaulter.
23. Property in defaulter’s possession.—Where the property to be attached is movable property
(other than agricultural produce) in the possession of the defaulter, the attachment shall be made by actual
seizure, and the officer shall keep the property in his own custody or the custody of one of his
subordinates and shall be responsible for due custody thereof:
Provided that when the property seized is subject to speedy and natural decay or when the expense of
keeping it in custody is likely to exceed its value, the officer may sell it at once.