The Income-Tax Act, 1961

Part VI

Miscellaneous

82. Officers deemed to be acting judicially.-

Every ¹[²[Principal Chief Commissioner or Chief Commissioner] or ³[Principal Commissioner or Commissioner], Tax Recovery Officer] or other officer acting under this Schedule shall, in the discharge of his functions under this Schedule, be deemed to be acting judicially within the meaning of the Judicial Officers Protection Act, 1850 (18 of 1850).

83. Power to take evidence.-

Every ¹[²[Principal Chief Commissioner or Chief Commissioner] or ³[Principal Commissioner or Commissioner], Tax Recovery Officer] or other officer acting under the provisions of this Schedule shall have the powers of a civil court while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the production of documents.

84. Continuance of certificate.- No certificate shall cease to be in force by reason of the death of the defaulter.

85. Procedure on death of defaulter.-

⁴[If at any time after the issue of the certificate by the Assessing Officer to the Tax Recovery Officer] the defaulter dies, the proceedings under this Schedule (except arrest and detention) may be continued against the legal representative of the defaulter, and the provisions of this Schedule shall apply as if the legal representative were the defaulter.

86. Appeals.-

⁵[(1) An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie to the ²[Principal Chief Commissioner or Chief Commissioner] or ³[Principal Commissioner or Commissioner].]

(2) Every appeal under this rule must be presented within thirty days from the date of the order appealed against.

(3) Pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise.

⁶[(4) Notwithstanding anything contained in sub-rule (1), where a ²[Principal Chief Commissioner or Chief Commissioner] or ³[Principal Commissioner or Commissioner] is authorised to exercise powers as such in respect of any area, then, all appeals against the orders passed before the date of such authorisation by any Tax Recovery Officer authorised to exercise powers as such in respect of that area, or an area which is included in that area, shall lie to such ²[Principal Chief Commissioner or Chief Commissioner] or ³[Principal Commissioner or Commissioner].]

87. Review.-

Any order passed under this Schedule may, after notice to all persons interested, be reviewed by the ²[Principal Chief Commissioner or Chief Commissioner] or ³[Principal Commissioner or Commissioner], Tax Recovery Officer or other officer who made the order, or by his successor in office, on account of any mistake apparent from the record.

88. Recovery from surety.-

Where any person has under this Schedule become surety for the amount due by the defaulter, he may be proceeded against under this Schedule as if he were the defaulter.

89. [Penalties.]-Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 126 (w.e.f. 1-4-1989).

90. Subsistence allowance.-

(1) When a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the ¹[Assessing Officer].

(2) Such sum shall be calculated on the scale fixed by the State Government for the subsistence of judgment-debtors arrested in execution of a decree of a civil court.

(3) Sums payable under this rule shall be deemed to be costs in the proceeding:

Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum so payable.

91. Forms.-

The Board may prescribe the form to be used for any order, notice, warrant, or certificate to be issued under this Schedule.

92. Power to make rules.-

(1) The Board may make rules, consistent with the provisions of this Act, regulating the procedure to be followed by ²[Principal Chief Commissioners or Chief Commissioners], ³[Principal Commissioners or Commissioners], Tax Recovery Officers and other officers acting under this Schedule.

(2) In particular, and without prejudice to the generality of the power conferred by sub-rule (1), such rules may provide for all or any of the following matters, namely:-

(a) the area within which ²[Principal Chief Commissioners or Chief Commissioners], ³[Principal Commissioners or Commissioners] or Tax Recovery Officers may exercise jurisdiction;

(b) the manner in which any property sold under this Schedule may be delivered;

(c) the execution of a document or the endorsement of a negotiable instrument or a share in a corporation, by or on behalf of the Tax Recovery Officer, where such execution or endorsement is required to transfer such negotiable instrument or share to a person who has purchased it under a sale under this Schedule;

(d) the procedure for dealing with resistance or obstruction offered by any person to a purchaser of any immovable property sold under this Schedule, in obtaining possession of the property;

(e) the fees to be charged for any process issued under this Schedule;

(f) the scale of charges to be recovered in respect of any other proceeding taken under this Schedule;

(g) recovery of poundage fee;

(h) the maintenance and custody, while under attachment, of livestock or other movable property, the fees to be charged for such maintenance and custody, the sale of such livestock or property, and the disposal of proceeds of such sale;

(i) the mode of attachment of business.

93. Saving regarding charge.-

Nothing in this Schedule shall affect any provision of this Act whereunder the tax is a first charge upon any asset.

⁴[94. Continuance of certain pending proceedings and power to remove difficulties.-

All proceedings for the recovery of tax pending immediately before the coming into force of the amendments to this Schedule by the Direct Tax Laws (Amendment) Act, 1987 shall be continued under this Schedule as amended by that Act from the stage they had reached, and, for this purpose, every certificate issued by the ⁵[Assessing Officer] under section 222 before such amendment shall be deemed to be a certificate drawn up by the Tax Recovery Officer under that section after such amendment, and, if any difficulty arises in continuing the said proceedings, the Board may issue (whether by way of modification, not affecting the substance, of any rule in this Schedule or otherwise) general or special orders which appear to it to be necessary or expedient for the purpose of removing the difficulty.]

1. Subs. by Act 4 of 1988, s. 124, for "Tax Recovery Commissioner" (w.e.f. 1-4-1989). Earlier substituted by Act 32 of 1971, s. 29, for "Tax Recovery Office" (w.e.f. 1-1-1972).

2. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.r.e.f. 1-6-2013).

3. Subs. by s. 4, ibid., for "Commissioner" (w.r.e.f. 1-6-2013).

4. Restored by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989).

5. Subs. by Act 4 of 1988, s. 124, for sub-rule (1) (w.e.f. 1-4-1989).

6. Subs. by s. 124, ibid., for sub-rule (4) (w.e.f. 1-4-1989).

1. Restored by Act 3 of 1989, s. 95 as "Income-tax Officer" (w.e.f. 1-4-1989) and Subs. by s. 54, ibid (w.e.f. 1-4-1988).

2. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.r.e.f. 1-6-2013).

3. Subs. by s. 4, ibid., for "Commissioner" (w.r.e.f. 1-6-2013).

4. Ins. by Act 4 of 1988, s. 124 (w.e.f. 1-4-1989).

5. Subs. by Act 3 of 1989, s. 54, for "Income-tax Officer" (w.e.f. 1-4-1988).

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