CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

More documents

Recommendations

Info

21. Confirmation of sale.- (i) Where no application is made for setting aside the sale under the foregoing rule or where such an application is made and disallowed by the Proper Officer, the Proper Officer shall (if the full amount of the purchase money has been paid) make an order confirming the sale, and, thereupon, the sale shall become absolute. (ii) Where such application is made and allowed and where, in the case of any application made to set aside the sale on deposit of the amount and penalty and charges, the deposit is made within thirty days from the date of the sale, the Proper Officer shall make an order setting aside the sale : Provided that no order shall be made unless notice of the application has been given to the person affected thereby. 22. Sale Certificate. - (i) Where sale of any immovable property has become absolute under these rules, the Proper Officer shall grant a certificate specifying the property sold and the name of the person who at the time of sale is declared to be the purchaser. (ii) Such certificate shall state the date on which the sale became absolute. 23. Purchaser’s title. - (i) Where any property is sold in terms of these rules, there shall vest in purchaser’s the right, title and interest of the defaulter at the time of the sale even though the property itself be specified. (ii) Where immovable property is sold in terms of these rules and such sale has become absolute, the purchaser’s right, title and interest shall be deemed to have vested in him from the time when the property is sold, and not from the time when the sale becomes absolute. 24. Irregularity not to vitiate sale, but any person injured may sue. - No irregularity in the conduction of sale of any property shall vitiate the sale but any person sustaining substantial injury by reason of such irregularity at the hand of any other person may institute a suit in a Civil Court against him for compensation, or if (such other person is the purchaser), for the recovery of specific property and for compensation in default of such recovery. 25. Prohibition against bidding or purchase by officer. - No officer or other person having any duty to perform in connection with any sale under these rules, either directly or indirectly, shall bid for, acquire or attempt to acquire any interest in the property sold. 26. Prohibition against sale on holidays. - No sale under these rules 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 a local holiday for the area in which the sale is to take place. Page 12 of 117
CHAPTER IV MISCELLANEOUS 27. Disposal of the sale proceeds. - The sale proceeds of the property of the defaulter shall be utilised in the following manner, namely :- (a) the sale proceeds shall first be utilised for meeting the cost of sale; (b) the balance shall be utilised for satisfaction of the amount mentioned in the Certificate issued under rule 3 together with the cost of detention of the property; (c) the balance, if any, shall be utilised for recovery of any other Government dues payable by the defaulter; and (d) the balance, if any, shall be paid to the defaulter. 28. Procedure on death of defaulter. - If at any time after the Certificate has been issued by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs], the defaulter dies, the proceedings under these rules may be continued against the legal representatives of the defaulter, and the provisions of these rules shall apply as if the legal representatives were the defaulter. Page 13 of 117
Page 1 and 2: CUSTOMS INDEX 1. Legal provisions f
Page 3 and 4: INTRODUCTION This Handbook is aimed
Page 5 and 6: SECTION 142 RECOVERY OF SUMS DUE TO
Page 7 and 8: CHAPTER II PROCEDURE FOR ATTACHMENT
Page 9: Provided that the Commissioner shal
Page 13 and 14: it is found that there - is no shor
Page 15 and 16: Dues - Recovery of arrears of reven
Page 17 and 18: ATTACHMENT ANNEXURE’A’ 1. There
Page 19 and 20: PROCLAIMATION AND SALE ANNEXURE ‘
Page 21 and 22: officer for incurring such expendit
Page 23 and 24: To …………………………
Page 25 and 26: APPENDIX II A NOTICE OF ATTACHMENT
Page 27 and 28: ……………………………
Page 29 and 30: APPENDIX III B PANCHANAMA ATTACHMEN
Page 31 and 32: To ………………………...
Page 33 and 34: APPENDIX -VI NOTICE OF ATTACHMENT O
Page 35 and 36: APPENDIX - VII B PROHIBITORY ORDER
Page 37 and 38: To …………………………
Page 39 and 40: SCHEDULE __________________________
Page 41 and 42: To APPENDIX - X NOTICE TO INTERESTE
Page 43 and 44: APPENDIX - XII A CERTIFICATE OF SAL
Page 45 and 46: LEGAL PROVISIONS OF RECOVERY OF ARR
Page 47 and 48: (i) in clause (c), the reference to
Page 49 and 50: assessed under rule 6 and the inter
Page 51 and 52: ANNEXURE B OFFICE OF THE SUPERINTEN
Page 53 and 54: certificate within 7 days of the no
Page 55 and 56: ii) (a) When such an application ha
Page 57 and 58: From FORM OF CERTIFICATE UNDER SECT
Page 59 and 60: (Scoreout whichever paragraph is no
Page 61 and 62:
PANCHNAMA ATTACHMENT OF MOVABLE PRO
Page 63 and 64:
To Sir, NOTICE OF ATTACHMENT A DECR
Page 65 and 66:
To (Attaching Officer) APPENDIX - V
Page 67 and 68:
To APPENDIX - VII C ORDER OF ATTACH
Page 69 and 70:
The sale shall be subject to the co
Page 71 and 72:
APPENDIX IX ORDER OF CONFIRMATION O
Page 73 and 74:
CERTIFICATE OF SALE OF IMMOVABLE PR
Page 75 and 76:
APPENDIX - XIII Record of Recovery
Page 77 and 78:
“Provided that where such person
Page 79 and 80:
11B of the said Act and such person
Page 81 and 82:
ook, deposit receipt, policy or any
Page 83 and 84:
. by recovery from any other person
Page 85 and 86:
evenue. The remedy of attachment be
Page 87 and 88:
interest shall not be competent to
Page 89 and 90:
9. Whether solvency position and fi
Page 91 and 92:
Rs.10 lakhs subject to a report to
Page 93 and 94:
vi) Section 11 of the Central Excis
Page 95 and 96:
Recovery of arrears during pendency
Page 97 and 98:
F.No. 238/2/98-CX-7 Circular No. 55
Page 99 and 100:
GENERAL CIRCULAR NO. 55 / 2004 Date
Page 101 and 102:
(iii) The responsibility for monito
Page 103 and 104:
excisable goods, materials, plants
Page 105 and 106:
OFFICE OF THE CHIEF COMMISSIONER (T
Page 107 and 108:
Reward to informers for recovery fr
Page 109 and 110:
3. In case, the Certificate is sent
Page 111 and 112:
12. It is emphasized that the instr
Page 113 and 114:
5. On receipt of the certificate, i
Page 115:
lakhs (irrespective of the age) by
show all

CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?