Recovery of Arrears and Refund Chapter- 08
In case the government dues are not recovered the referring authority shall serve upon defaulter a notice to
inform him that if he shall not pay his dues in full then he shall be disallowed to remove the goods from his
business premises with effect from the date specified in notice.
Further if the govt. dues still remain unpaid, the referring authority shall seal the business premises of the
defaulter till such time the dues are paid or recovered in full.
If the referring authority is satisfied that the defaulter is likely to conceal, remove or dispose off the whole or
any part of such of his movable or immovable property, as shall be liable to attachment in the process of
recovery and that the realization of government dues in consequence be delayed or obstructed, he may at
any time after the issue of the notice direct for reasons to be recorded in writing, execution of the notice by
ignoring the specified time limit.
The referring authority may, if he deems fit, publish such notice in one or more newspapers circulated in
district of normal residence of defaulter.
Demand notice (Rule 73)
If the referring authority fails to recover the dues then he shall issue a demand note to the recovery officer
and shall specify therein the details of Government dues. He shall certify that the formalities have been
completed and there exist no bar or stay order against the proposed recovery.
Attachment and sale of property (Rule 74)
The Recovery Officer, on the receipt of demand note, shall serve upon the defaulter a notice. His movable
or immovable property shall stand attached and subsequently shall be sold if the recovery is not otherwise
affected.
Master registers to be maintained by the referring authority and the recovery Officer (Rule 75)
The referring authority and Recovery Officer shall maintain master register in which they shall enter every
notice, order and demand note serially. They shall also authenticate all entries by affixing their signature
and seal thereon.
They shall exchange their information for completion of corresponding entries in the master registers of
both offices in the form of a monthly return which shall after filling the respective columns by the concerned
office.
Power to require information to be furnished (Rule 76)
The referring authority or the Recovery Officer may, by requisition in writing, require any person or
organization to furnish any information, required for the proceedings.
Mode of service of notice (Rule 77)
All notices or orders, unless otherwise specifically provided, shall be served;
(a) By tendering or sending by registered post or courier services, to the person or his agent at his last
known address;
(b) By affixing it on the notice board in the office of recovery officer where it cannot be served in the
manner as provided in clause (a).
Disposal of proceeds of execution (Rule 78)
The following is liable to attachment and sale in execution of a notice, namely: lands, houses or other
buildings, goods, bank notes, Government securities, bonds or other securities for money, cheques, bills of
exchange, hundies, promissory notes, shares in corporation and save as hereinafter mentioned, all other
saleable property movable or immovable.
Ruling regarding disputed matters (Rule 79)
Any question arising between the referring authority and the defaulter or there is representative, relating to
the execution of a notice or discharge or satisfaction of a demand note, duly issued or relating to the