CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
To NOTICE OF ATTACHMENT WHERE THE PROPERTY CONSISTS OF A SHARE OR INTEREST IN MOVABLE PROPERTY APPENDIX - II A Office of the Assistant Commissioner Customs & Central Excise Whereas you have not paid the amounting to Rs................ payable by you in respect of Certificate No............... dated .................. forwarded by the Assistant Commissioner of Central Excise ............ and the interest payable under Section 11AA or Sec. 11AB of Central Excise Act, 1944 or rule 57I/ rule 57U of Central Excise Rules, 1944, for the period commencing immediately after the said date. 2. It is hereby ordered that (you*.............) be, and are hereby prohibited and restrained, until the further order of the undersigned, from transferring or charging in any way your share or interest in the under mentioned items of movable property, belonging to you and ................ and .................... as co-owners. Given under my hand and seal at .......... this .............. day ................ of .......... 19.......... (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Page 62 of 117
PANCHNAMA ATTACHMENT OF MOVABLE PROPERTY Appendix - IIIA Panchnama drawn by the Panchas, in the presence of Shri ........... Authorised Officer, of the Office of the Assistant Commissioner of Central Excise during the course of the execution proceeds of the Warrant of Notice Form no .............. in the case of ............. of ................ who is a defaulter for non-payment of arrears of Government Dues in the File No.......... on the spot at House No........... Street No............ of ............... at the time ............ on 19 .......... S.No. Name of Panch & father's Name Address Age Profession We, the above mentioned Panchs, on being called by the above said Shri ................... Assistant Commissioner of Customs & Central Excise, ...................., duly authorised by the Commissioner of Customs and Central Excise under Rule 4 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 as made applicable to like matters in Central Excise by Notification No. 68/63-CE(NT) dt. 4.5.63, as amended, gathered here at the place of ............. (address in full) belonging to Shri ........................., and learnt that Shri ....................... is a defaulter for non-payment of Government Dues and consequently the Authorised Officer ......... has issued a warrant of attachment of the movable property of the defaulter in the Form of Appendix .............. to be executed on or before .............. date, and in execution thereof Shri ..............., the holder of the warrant, today entered the premises of Shri ................ at ........... (time), and after service of the warrant on Shri ..................... demanded the payment of the Government dues, and on its non-payment, attached movable properties as detailed in the inventory attached to this Panchnama between the hours ............ (time) and ........... (time) in our presence. We also hereby state that during the execution proceedings ............... (to be filled in case of occurrence of any incident) Therefore, we solemnly declare that the facts of the Panchnama mentioned herein are true and correct to the best of our observation and knowledge. 1. 2. 3. 4. 5. Drawn before me Date Time Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Page 63 of 117
- 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 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: (Scoreout whichever paragraph is no
- 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
PANCHNAMA<br />
ATTACHMENT OF MOVABLE PROPERTY<br />
Appendix - IIIA<br />
Panchnama drawn by the Panchas, in the presence <strong>of</strong> Shri ........... Authorised Officer,<br />
<strong>of</strong> the Office <strong>of</strong> the Assistant Commissioner <strong>of</strong> Central Excise during the course <strong>of</strong> the<br />
execution proceeds <strong>of</strong> the Warrant <strong>of</strong> Notice Form no .............. in the case <strong>of</strong> .............<br />
<strong>of</strong> ................ who is a defaulter <strong>for</strong> non-payment <strong>of</strong> <strong>arrears</strong> <strong>of</strong> Government Dues in the File<br />
No.......... on the spot at House No........... Street No............ <strong>of</strong> ............... at the time ............ on<br />
19 ..........<br />
S.No. Name <strong>of</strong> Panch & father's Name Address Age Pr<strong>of</strong>ession<br />
We, the above mentioned Panchs, on being called by the above said Shri ................... Assistant<br />
Commissioner <strong>of</strong> Customs & Central Excise, ...................., duly authorised by the<br />
Commissioner <strong>of</strong> Customs and Central Excise under Rule 4 <strong>of</strong> the Customs (Attachment <strong>of</strong><br />
Property <strong>of</strong> Defaulters <strong>for</strong> Recovery <strong>of</strong> Government Dues) Rules, 1995 as made applicable to<br />
like matters in Central Excise by Notification No. 68/63-CE(NT) dt. 4.5.63, as amended,<br />
gathered here at the place <strong>of</strong> ............. (address in full) belonging to Shri ........................., and<br />
learnt that Shri ....................... is a defaulter <strong>for</strong> non-payment <strong>of</strong> Government Dues and<br />
consequently the Authorised Officer ......... has issued a warrant <strong>of</strong> attachment <strong>of</strong> the movable<br />
property <strong>of</strong> the defaulter in the Form <strong>of</strong> Appendix .............. to be executed on or<br />
be<strong>for</strong>e .............. date, and in execution there<strong>of</strong> Shri ..............., the holder <strong>of</strong> the warrant, today<br />
entered the premises <strong>of</strong> Shri ................ at ........... (time), and after service <strong>of</strong> the warrant on<br />
Shri ..................... demanded the payment <strong>of</strong> the Government dues, and on its non-payment,<br />
attached movable properties as detailed in the inventory attached to this Panchnama between<br />
the hours ............ (time) and ........... (time) in our presence.<br />
We also hereby state that during the execution proceedings ...............<br />
(to be filled in case <strong>of</strong> occurrence <strong>of</strong> any incident)<br />
There<strong>for</strong>e, we solemnly declare that the facts <strong>of</strong> the Panchnama mentioned herein are true and<br />
correct to the best <strong>of</strong> our observation and knowledge.<br />
<strong>1.</strong><br />
2.<br />
3.<br />
4.<br />
5.<br />
Drawn be<strong>for</strong>e me<br />
Date Time<br />
Authorised Officer<br />
(NAME IN BLOCK LETTERS)<br />
DESIGNATION<br />
Page 63 <strong>of</strong> 117
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