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

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At the sale, the public generally are invited to bid either personally or by duly authorized agent. No. officer or other person, having any duty to perform in connection with this sale shall, however, either directly or indirectly bid for, acquire or attempt to acquire any interest in the property sold. The sale shall be subject to the conditions prescribed in the Customs (Attachment of Property of Defaulters for the Recovery of Customs Dues) Rules 1995, and to the following further conditions:- i) The particulars specified in the annexed schedule have been stated to the best of the information of the undersigned, but the undersigned shall not be answerable for any error, mis-statement or omission in this proclamation. 2[**(ii) The reserve price below which the property shall not be sold is Rs…………] 3 (iii) The amounts by which the biddings are to be increased shall be determined by the officer conducting the sale. In the event of any dispute arising as to the amount bid, or as to the bidder, the lot shall at once be again put up to auction. 4 (iv) The highest bidder shall be declared to be the purchaser of any lot provided always that he is legally qualified to bid and provided further that the amount bid by him is not less than the reserve price. It shall be in the discretion of the undersigned to decline acceptance of the highest bid when the price offered appears so clearly inadequate as to make it inadvisable to do so. 1.[(v)] For reasons recorded, it shall be in the discretion of the officer conducting the sale to adjourn it subject always to the provisions of Customs (Attachment of Property of Defaulters for the Recovery of Customs dues) Rules 1995. [(vi)] In the case of movable property, the price of each lot shall be paid at the time of sale or as soon after as the officer holding the sale directs, and in default of payment, the property shall forthwith be again put up and resold. 2[(vii)]In the case of immovable property, the person declared to be the purchaser shall pay immediately after such declaration, a deposit of twenty-five per cent of the amount of his purchase money to the officer conducting the sale and, in default of such deposit, the property shall forthwith be put up again and resold. The full amount of the purchase money payable shall be paid by the purchaser to the undersigned on or before the 15 th day from the date of the sale of the property, exclusive of such day, or if the 15 th day be a Sunday or other holiday, then on the first office day after 15 th day . In default of payment within the period mentioned above, the property shall be resold, after the issue of a fresh proclamation of sale. The deposit, after defraying the expenses of the sale, may, if the undersigned thinks fit, be forfeited to the Government and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold. Page 40 of 117
SCHEDULE __________________________________________________________________________ No. Description of property Revenue assessed Details of Claims, if any, which to be sold with the upon the property any encum- have been put fornames of the other or any part there- brances to warded to the properco-owners where of which the ty and any other the property be- property known particulars longs to the is liable bearing on its nature defaulter and any and value other persons as co-owners 1 2 3 4 5 Given under my hand and seal at …………………………this …………….. day of ………………………….19 …………………… (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTER) DESIGNATION ________________________________________________________________________ Note: - *Applies only in the case of auction of immovable property where a reserve price is fixed.] Page 41 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 and 10: Provided that the Commissioner shal
Page 11 and 12: CHAPTER IV MISCELLANEOUS 27. Dispos
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: To …………………………
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
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CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

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