Tax Book 2023

Recovery of Arrears and Refund Chapter- 08

confirmation or setting aside by an order of a sale held in execution of such notice, shall be determined by
the recovery officer, before whom such question arises.

Property liable to attachment and sale in execution (Rule 80)

Objections and investigations, thereof (Rule 81)

1. The recovery officer shall proceed to investigate if the objection is raised on the ground that such
   property is not liable to attachment or sale in execution of notice.


2. The Recovery Officer shall reject the objection summarily if he believes that the objection is raised to

delay the proceedings.

3. Pending investigation, the recovery officer may adjourn proceedings upon such terms as to security or
   otherwise as he may deem fit.


4. The objector shall produce evidence to prove the legitimacy of the objection, failing which the recovery

officer shall reject the objection.

Removal of attachment on satisfaction of cancellation of a demand note (Rule 82)

When the government dues are paid to the recovery officer or the demand note is cancelled, the
attachment shall be deemed to be withdrawn. If the defaulter so desired such withdrawal shall be
proclaimed at his expense and a copy of the proclamation shall be affixed in the manner provided for a
proclamation of sale of immovable property.

Officer entitled to attach and sell (Rule 83)

The attachment and sale of movable or immovable property may be made by such officer as the recovery
officer may direct in each case of recovery.

Adjournment or stoppage of sale (Rule 84)

1. The recovery officer or any officer, conducting any sale by recording his reason, may adjourn any sale
   proceedings to a specified day and hour.


2. Every sale shall be stopped if, before the lot is knocked down, the amount due is tendered to the officer

conducting the sale or proof is given to his satisfaction that the amount has been paid to9 the recovery

officer, who ordered the sale.

Defaulter not to interfere with attached property (Rule 85)

Where a notice has been served the defaulter or his representative in interest shall not sell, mortgage,
charge, lease or otherwise deal with any property belonging to him except with the permission of the
Recovery Officer.

Prohibition against bidding or purchase by officer (Rule 86)

Either directly or indirectly, any officer or other person having any duty to perform in connection with any
sale shall not bid for, acquire or attempt to acquire any interest in the property being sold.

Assistance for action (Rule 87)

1. An officer authorized to attach or sell any property or charged with any duty to be performed may take

along with him a contingent of sales tax staff and sepoys, armed or otherwise, for any assistance he

may require in the performance of his duties.

2. In addition to sub-rule (1), such officer may apply to the officer in charge of the nearest police station for
   such assistance as may be necessary in the discharge of his duties.

REFUND

Application (Rule 26)

This shall apply to all refund claims filed by--

a) registered manufacturer-cum-exporters and commercial exporters who zero rate all or part of their

supplies under section 4 of the Act90[, excluding the claims referred to in Chapter V-A;