Appendix

APPENDIX

FORM NO. I.T.C.P. 1

[See rule 2 of Second Schedule to the Income-tax Act, 1961]

Notice of demand to the defaulter

Office of the TRO...........................

Dated the...........................................

............................................. (GIR/PAN)

............................................

1. *This is to certify that a sum of Rs. ......................................... has become due from you on................in the status of............, details of which are given on the reverse.

Whereas a certificate bearing serial number.......... dated ......... had been forwarded by the Tax Recovery Officer................................................................ (name of the place) for the recovery of the sum of Rs. ................. details of which are given on the reverse [and the said Tax Recovery Officer has sent a certified copy of the said certificate to the undersigned under sub-section (2) of section 223 of the Income-tax Act, 1961] specifying a sum of Rs..........which is to be recovered from you.

2. You are hereby directed to pay the above sum within 15 days of the receipt of this notice failing which the recovery shall be made in accordance with the provisions of section 222 to section 232 of the Income-tax Act, 1961 and the Second Schedule to the said Act and the rules made thereunder.

3. In addition to the sums aforesaid, you will also be liable for,—

(a) such interest as is payable in accordance with sub-section (2) of section 220 of the said Act for the period commencing immediately after the issue of this notice,

(b) all costs, charges, and expenses incurred in respect of the services of this notice and of warrants and other processes and all other proceedings taken for realising the arrears.

SEAL Tax Recovery Officer

*Score out whichever paragraph is not applicable.

DETAILS OF AMOUNT IN ARREARS

	Rupees
	Regular	Advance	Provisional	Assessment year
1. Income-tax 2. Surcharge 3. Additional tax u/s 143 4. Penalty u/s...... 5. Interest u/s..... 6. Fine u/s 131 7. Any other sum (give details) 8. Interest u/s 220(2) from the day when amount become due : 9. Total :

FORM NO. I.T.C.P. 2

[See rule 20 of the Second Schedule to the Income-tax Act, 1961]

Warrant of attachment of movable property

Office of the Tax Recovery Officer,

........................................................................

.............................................

*Whereas certificate No. ............................. dated ....................... has been [drawn up by the undersigned], ...................................................................., against..............................................................................

[defaulter]

and the sum of Rs. ............................... as noted below, is due from him in respect of the said certificate;

*Whereas certificate No. ....................................... dated............................................ had been forwarded by the [Tax Recovery] Officer,...............….............................................................to the [undersigned],................................. .............................., against...................................................................

[defaulter]

for the recovery of an amount of Rs.............and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs............is to be recovered from the defaulter and the sum of Rs................, as noted below, is due from him in respect of the said certificate;

		Rs.	P.
†Certificate amount/specified amount	....
Cost and charges	....
Interest	....
	Total

And whereas the said sum of Rs..................................... has not been paid in satisfaction of the said certificate;

This is to direct you to serve a copy of this warrant on the defaulter and, unless after such service the said defaulter pays forthwith the said sum of Rs.............together with interest at [the rate of one and one-half per cent, for every month or part of a month] on Rs...................from the date of the issue of this warrant and Rs.....................for the cost of executing this process, to proceed to attach the movable property of the said defaulter [and where necessary, the movable property which is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961] and to hold the same until further orders from the undersigned.

You are further directed to return this warrant on or before the............... day of .............19....., with an endorsement certifying the day on which and the manner in which it has been executed, or the reason why it has not been executed.

Given under my hand and seal at................................ this....................... day of ....................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

†Delete inappropriate words.

FORM NO. I.T.C.P. 3

[See rule 26(1)(i) of the Second Schedule to the Income-tax Act, 1961]

Prohibitory order where the property consists of debts not secured by negotiable instruments

Office of the Tax Recovery Officer,

........................................................................

................................................

*Whereas............................................................. [defaulter] has failed to pay the arrears due from him in respect of certificate No.............. dated............................, [drawn up by the undersigned], ........................... amounting to Rs...............and the interest payable under section 220(2) of the Income-tax Act, 1961, for the period commencing immediately after the said date;

*Whereas...............................................................[defaulter] has failed to pay the arrears due from him in respect of certificate No......................dated.............forwarded by the [Tax Recovery] Officer, .................. to the [undersigned], ................. amounting to Rs. ............ and the interest payable under section 220(2) of the Income-tax Act, 1961 [* * *]; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs..............is to be recovered from the defaulter;

It is ordered that†...................................................................................... [name of creditor] be, and is hereby prohibited and restrained, until the further order of the undersigned, from receiving from you a certain debt alleged now to be due from you to †..................................................................;[name of creditor]

And that you, the said.................., be, and you are hereby, prohibited and restrained, until the further order of the undersigned, from making payment of the said debt or any part thereof, to any person, whomsoever or otherwise than to the undersigned.

Given under my hand and seal at...........this................day of .....................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

†Fill in the name of the defaulter, and where the property consisting of the debt is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, fill in the name of the person referred to in that Explanation.

FORM NO. I.T.C.P. 4

[See rule 26(1)(ii) of the Second Schedule to the Income-tax Act, 1961]

Prohibitory order where the property consists of shares in a corporation

Office of the Tax Recovery Officer,

.........................................................................

(1) ...............................................

(2) ...............................................

[Principal Officer]

...............................................

[Name of corporation]

*Whereas................................................................[defaulter] has failed to pay the arrears due from him in respect of certificate No................ dated................. [drawn up by the undersigned], .............................., amounting to Rs........................ and the interest payable under section 220(2) of the Income-tax Act, 1961, for the period commencing immediately after the said date;

*Whereas............................................................. [defaulter] had failed to pay the arrears due from him in respect of certificate No. .................dated..............forwarded by the [Tax Recovery] Officer,............., to the [undersigned],................, amounting to Rs.............and the interest payable under section 220(2) of the Income-tax Act, 1961 [* * *]; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs................is to be recovered from the defaulter;

It is ordered that you, No. (1) abovementioned, be, and you are hereby, prohibited and restrained, until the further order of the undersigned, from making any transfer of the shares in the aforesaid corporation standing in your name or from receiving payment of any dividends thereon. †It may be noted that the property consisting of shares is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961.

And, that you, No. (2) abovementioned, are hereby prohibited and restrained, until the further order of the undersigned, from permitting any such transfer or making any such payment.

Given under my hand and seal at...........this ..........day of...........

(SEAL) Tax Recovery Officer

*Score out whichever paragraph is not applicable.

†Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 5

[See rule 26(1)(iii) of the Second Schedule to the Income-tax Act, 1961]

Prohibitory order where the property to be attached consists of movable property to which the defaulter is entitled subject to a lien or right of some other person to the immediate possession thereof

Office of the Tax Recovery Officer,

.......................................................................

.....................................

*Whereas............................................................. [defaulter] has failed to pay the arrears due from him in respect

of certificate No...............dated.............[drawn up by the undersigned],......................., amounting to Rs................and the interest payable under section 220(2) of the Income-tax Act, 1961, for the period commencing immediately after the said date;

*Whereas............................................................. [defaulter] had failed to pay the arrears due from him in respect of certificate No..................dated.............forwarded by the [Tax Recovery] Officer,................,to the [undersigned],..............., amounting to Rs................and the interest payable under section 220(2) of the Income-tax Act, 1961 [* * *]; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs...............is to be recovered from the defaulter;

It is ordered that †....................................................................................[name of person entitled to property] be, and is hereby, prohibited and restrained, until the further order of the undersigned, from receiving from you namely,.............., the following property in the possession of the said †............ that is to say : to which the said †...................is entitled, subject to your claim of immediate possession thereof;

And that you are hereby prohibited and restrained, until the further order of the undersigned, from delivering the said property to any person or persons whomsoever.

Given under my hand and seal at.............this............day of................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

†Fill in the name of the defaulter, and where the movable property is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, fill in the name of the person referred to in that Explanation.

FORM NO. I.T.C.P. 6

[See rule 27 of the Second Schedule to the Income-tax Act, 1961]

Notice of attachment of a decree of a civil court

Office of the Tax Recovery Officer,

........................................................................

To	Dated............................................................

The Judge of the Court of.......................

Sir,

*Whereas.............................................................. [defaulter] has failed to pay the arrears due from him in respect of certificate No................. dated............... [drawn up by the undersigned],.................., amounting to Rs..................and the interest payable under section 220(2) of the Income-tax Act, 1961, for the period commencing immediately after the said date;

*Whereas.............................................................. [defaulter] had failed to pay the arrears due from him in respect of certificate No.............. dated................ forwarded by the [Tax Recovery] Officer,................., to the [undersigned], ....................... amounting to Rs............. and the interest payable under section 220(2) of the Income-tax Act, 1961 [* * *]; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs..............is to be recovered from the defaulter;

And whereas the undersigned in exercise of his powers under the Second Schedule to the said Act, desires to proceed with attachment of a decree of................Court dated the................day of............. made in suit No..............of ..................wherein.................was the plaintiff and †........................ was the defendant and which decree is pending execution in your Court;

You are, therefore, requested to stay the execution of the said decree unless and until—

(i) the undersigned cancels this notice; or

(ii) the Income-tax Officer,..................., or the abovementioned defaulter applies to you to execute the decree.

Yours faithfully,

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

FORM NO. I.T.C.P. 7

[See rule 28 of the Second Schedule to the Income-tax Act, 1961]

Notice of attachment where the property consists of a share or interest in movable property

Office of the Tax Recovery Officer,

........................................................................

.....................................................

*Whereas you have not paid the arrears amounting to Rs.......................... payable by you in respect of certificate No......................dated....................[drawn up by the undersigned],.........................., and the interest payable under section 220(2) of the Income-tax Act, 1961, for the period commencing immediately after the said date;

*Whereas.................................................................... [defaulter] has not paid the arrears amounting to Rs.................... payable by him in respect of certificate No...................... dated...................... forwarded by the [Tax Recovery] Officer........................, to the [undersigned],..........................., and the interest payable under section 220(2) of the Income-tax Act, 1961 [***]; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs....................... is to be recovered from the defaulter;

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 undermentioned items of movable property, belonging to you and.....................and.......................as co-owners.

Given under my hand and seal at....................... this..........................day of............................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

FORM NO. I.T.C.P. 8

[See rule 29 of the Second Schedule to the Income-tax Act, 1961]

Order to attach salary or allowances of servants of Government or local authority

Office of the Tax Recovery Officer,

........................................................................

.....................................................

*Whereas........................................... [defaulter] has not paid the arrears amounting to Rs..................... in respect of certificate No...................... dated.................... [drawn up by the undersigned],......................., and the interest payable under section 220(2) of the Income-tax Act, 1961 [***];

*Whereas........................................................... [defaulter] has not paid the arrears amounting to Rs................... inrespect of certificate No......................dated.................... forwarded by the [Tax Recovery] Officer...................., to the [undersigned],..........................., and the interest payable under section 220(2) of the Income-tax Act, 1961 [***]; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs.................... is to be recovered from the defaulter;

And whereas the said........................ is a ..................................................................................... [office held by defaulter] receiving his salary and allowances at your hands;

You are hereby required to withhold the sum of Rs..........................from the salary of the said....................... in monthly instalments of......................... and to remit the said sum in monthly instalments to the undersigned.

Given under my hand and seal at..................... this.....................day of...............................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

FORM NO. I.T.C.P. 9

[See rule 30 of the Second Schedule to the Income-tax Act, 1961]

Order of attachment of negotiable instrument

Office of the Tax Recovery Officer,

........................................................................

(Attaching Officer).............................

Whereas the undersigned has passed on the....................... day of.......................19.... an order for the attachment of the undermentioned property,* which is included in the property of........................................................... [defaulter] by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, in the course of proceedings for the recovery of arrears due from................................................................... [defaulter] in respect of certificate No.......................dated....................[drawn up by the undersigned*/] the Tax Recovery Officer,......................, a certified copy of which has been forwarded by the said Tax Recovery Officer to the undersigned under section 223(2) of the Income-tax Act, 1961;

You are hereby directed to seize the said property, and bring the same before me and hold the same subject to my orders.

DETAILS OF PROPERTY

Given under my hand and seal at...................... this.................... day of...........................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 10

[See rule 31 of the Second Schedule to the Income-tax Act, 1961]

Notice of attachment of movable property in the custody of a court or public officer

Office of the Tax Recovery Officer,

..........................................................................

To Dated.............................................................

...................................................

Sir,

Whereas........................................................... [defaulter] has not paid the arrears amounting to Rs..........................in

[defaulter]

respect of certificate No.......................dated.................. [drawn up by the undersigned/ *forwarded by the Tax Recovery Officer],..........................., and the interest payable under section 220(2) of the Income-tax Act, 1961 [***], *and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs..................... is to be recovered by the undersigned from the defaulter; and the undersigned desires to attach sums of moneys or other property,* which is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, now in your custody†;

I request that you will hold the said money or property and any interest or dividend becoming payable thereon subject to the further order of the undersigned.

Yours faithfully,

Tax Recovery Officer

Notes :

*Score out portion in italics, if not applicable.

†Here state how the money or property is understood to be in the hands of the court or the public officer addressed, on what account and other available details.

FORM NO. I.T.C.P. 11

[See rule 32 of the Second Schedule to the Income-tax Act, 1961]

Order of attachment of property consisting of an interest in partnership property

Office of the Tax Recovery Officer,

........................................................................

................................................

Whereas.......................... has not paid arrears amounting to Rs...................... in respect of a certificate No..................dated................. [drawn up by the undersigned/*forwarded by the Tax Recovery Officer],......................., and the interest payable under section 220(2) of the Income-tax Act, 1961 [***] *and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs........................ is to be recovered by the undersigned from the defaulter; and whereas the said............................is a partner in the firm known as Messrs..........................;

It is hereby ordered :

(i) that the share of the said........................ in the partnership property and profits of the said firm be and is hereby charged with the payment of the amount aforesaid due under the said certificate; and

(ii) †that..........................

Given under my hand and seal at........................this.....................day of........................

(SEAL)

Tax Recovery Officer

Notes :

*Score out portion in italics, if not applicable.

†Here incorporate any other order that may be considered necessary in the circumstances.

FORM NO. I.T.C.P. 12

[See rule 37 and rule 52(1) of the Second Schedule to the Income-tax Act, 1961]

Warrant of sale of property

Office of the Tax Recovery Officer,

..........................................................................

.................................................

These are to command you to sell by public auction, after giving.................. days’ previous notice by affixing the same in the office of the undersigned, and after making due proclamation, the undermentioned property attached in execution of certificate No................ dated.......................................[drawn up by the undersigned/*forwarded by the Tax Recovery Officer],..................................................., against...........................................................................................................

[defaulter]

*to the said Tax Recovery Officer, .........................; and whereas a certified copy of the said certificate has been sent by the said Tax Recovery Officer to the undersigned under section 223(2) of the Income-tax Act, 1961, or so much of the said property as shall realise (i) the sum of Rs...................., being the sum of the †amount of the said certificate/specified amount and costs still remaining unsatisfied, and (ii) interest payable on Rs........................... under section 220(2) of the Income-tax Act, 1961, for the period commencing immediately after [the date of issue of this order].

2. You are further commanded to return this warrant on or before the....................... day of.................19....., with an endorsement certifying the manner in which it has been executed or the reason why it has not been executed.

SPECIFICATION OF PROPERTY

Given under my hand and seal at................... this................day of...................................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

†Delete inappropriate words.

FORM NO. I.T.C.P. 13

[See rule 38 and rule 52(2) of the Second Schedule to the Income-tax Act, 1961]

Proclamation of sale

Office of the Tax Recovery Officer,

.........................................................................

*Whereas the [undersigned has drawn up] the certificate No.................dated................ for the recovery of the sum of Rs.....................from ............................................................................................ which

[defaulter]

sum is recoverable together with interest in accordance with section 220(2) of the Income-tax Act, 1961 [***] and the costs, charges and expenses of the proceedings for the recovery thereof;

*Whereas the [Tax Recovery Officer],............................................, had forwarded the certificate No............. dated.................................. to the [undersigned],........................, for the recovery of the sum of Rs.......................... from..........................................; and whereas the said Tax Recovery Officer

[defaulter]

has sent to the undersigned on the........................day of.................19............ a certified copy of the certificate under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs. ..................... is to be recovered from the defaulter, which sum is recoverable together with interest in accordance with section 220(2) of the said Act [***] and the costs, charges and expenses of the proceedings for the recovery thereof;

And whereas the undersigned has ordered the sale of the attached property mentioned in the annexed schedule in satisfaction of the said certificate;

And whereas on the.......................... day of..........................19..... (the date fixed for the sale) there will be due thereunder a sum of Rs...................... including costs and interest;

Notice is hereby given that, in the absence of any order of postponement, the said property shall be sold by............................... by public auction at.................. A.M./P.M. on the said..................... day of................19........... at.................................................................. [place]

The sale will be of the property of the defaulter abovenamed/† property which is included in the property of the defaulter by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, as mentioned in the schedule below; and the liabilities and claims attaching to the said property, so far as they have been ascertained, are those specified in the schedule against each lot.

The property will be put up for sale in the lots specified in the schedule. If the amount to be realised by sale is satisfied by the sale of a portion of the property, the sale shall be immediately stopped with respect to the remainder. The sale will also be stopped if, before any lot is knocked down, the arrears mentioned in the said certificate, interest payable under section 220(2) of the Income-tax Act, 1961, and costs (including the costs of the sale) are tendered to the officer conducting the sale or proof is given to his satisfaction that the amount of such arrears, interest and costs has been paid to the undersigned.

At the sale, the public generally are invited to bid either personally or by duly authorised 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 Second Schedule to the Income-tax Act, 1961, and the rules made thereunder 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.

‡(ii) The reserve price below which the property shall not be sold is Rs..........................

(iii) The amounts by which 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.

(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.

(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 the Second Schedule to the Income-tax Act, 1961.

(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.

(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 on 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 15th day from the date of the sale of the property, exclusive of such day, or if the 15th day be a Sunday or other holiday, then on the first office day after the 15th day. In default of payment within the period mentioned above, the property shall be resold, after the issue of 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.

SCHEDULE OF PROPERTY

No. of lots	Description of property to be sold with the names of the other co- owners where the property belongs to the defaulter and any other persons as co-owners	Revenue assessed upon the property or any part thereof	Details of any encumbrances to which the property is liable	Claims, if any, which have been put forward to the property, and any other known particulars bearing on its nature and value
1	2	3	4	5

Given under my hand and seal at..................... this........................ day of..........................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph/portion is not applicable.

†Score out the portion in italics, if not applicable.

‡Applies only in the case of auction of immovable property where a reserve price is fixed.

FORM NO. I.T.C.P. 14

[See rule 44(2) of the Second Schedule to the Income-tax Act, 1961]

Certificate of sale of movable property

Office of the Tax Recovery Officer,

.........................................................................

This is to certify that Shri............................ purchased for Rs........................ the undermentioned movable property,* which is included in the property of...........................................................................

[defaulter]

by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, at a sale by public auction on the..........................day of...................... in execution of certificate No......................dated.................. [drawn up by the undersigned for recovery of arrears from,............., *or drawn up by the Tax Recovery Officer]................., a certified copy of which certificate has been sent by the said Tax Recovery Officer to the undersigned under section 223(2) of the said Act specifying that an amount of Rs..................... remains to be recovered from...........................

SPECIFICATION OF PROPERTY

Given under my hand and seal at.................... this.................day of............................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 15

[See rule 47 of the Second Schedule to the Income-tax Act, 1961]

Order for payment to the [Assessing] Officer of current coins and currency notes attached

Office of the Tax Recovery Officer,

To .......................................................................

......................................................

Whereas in execution of certificate No....................dated....................... [drawn up by the undersigned], Tax Recovery Officer,......................, and whereas the said Tax Recovery Officer has sent a certified copy of the certificate to the undersigned under section 223(2) of the Income-tax Act, 1961, the following property consisting of current coins/currency notes has been attached :—

(1) Current coins (2) Currency notes

It is hereby ordered that out of the property so attached Rs............... in current coins and Rs....................... in currency notes [shall be credited to the Central Government].

Given under my hand and seal at.................... this..................... day of.........................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 16

[See rule 48 of the Second Schedule to the Income-tax Act, 1961]

Order of attachment of immovable property

Office of the Tax Recovery Officer,

To ........................................................................

...........................................................

*Whereas *you/................................. [defaulter] *have/has failed to pay the sum of Rs........................ payable by *you/him in respect of certificate No...................... dated............................. [drawn up by the undersigned],........................, and the interest payable under section 220(2) of the Income-tax Act, 1961, [***];

*Whereas *you/............................... [defaulter] *have/has failed to pay the sum of Rs...................... payable by *you/him in respect of certificate No..................... dated............................[forwarded by the Tax Recovery Officer, .................., to the undersigned], ............................. and the interest payable under section 220(2) of the Income-tax Act, 1961 [***]; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs........................... is to be recovered from *you/the defaulter;

It is ordered that you, the said.......................... be, and you are hereby, prohibited and restrained, until the further order of the undersigned, from transferring or charging the undermentioned property †which is included in the property of the defaulter by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, in any way and that all persons be, and that they are hereby prohibited from taking any benefit under such transfer or charge.

SPECIFICATION OF PROPERTY

Given under my hand and seal at........................ this......................day of...............................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph/portion is not applicable.

†Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 17

[See rule 53 of the Second Schedule to the Income-tax Act, 1961]

Notice for settling a sale proclamation

Office of the Tax Recovery Officer,

To .........................................................................

.....................................................

*Whereas in execution of certificate No........................dated.................... [drawn up by the undersigned],..........................., †to the Tax Recovery Officer,........................, a certified copy of which has been sent by the said Tax Recovery Officer to the undersigned, the undersigned has ordered the sale of the undermentioned immovable property;

*Whereas in execution of certificate No....................... dated..............................[forwarded by the Tax Recovery Officer,...................., to the undersigned],...................., a certified copy of which has been sent by the said Tax Recovery Officer to the undersigned under section 223(2) of the Income-tax Act, 1961, the undersigned has ordered the sale of the undermentioned immovable property which is included in the property of the defaulter by virtue of the Explanation to sub-section (1) of section 222 of the said Act ;

You are hereby informed that the...................day of....................19.... has been fixed for drawing up the proclamation of sale and settling the terms thereof. You are requested to bring to the notice of the undersigned any encumbrances, charges, claims or liabilities attaching to the said properties or any portion thereof.

SPECIFICATION OF PROPERTY

Given under my hand and seal at..............................this............................day of.................................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

†Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 18

[See rule 63(1) of the Second Schedule to the Income-tax Act, 1961]

Order of confirmation of sale of immovable property

Office of the Tax Recovery Officer,

..........................................................................

.............................purchased for Rs......................the immovable property specified below, *which is included in the property of...................................................................... [defaulter] by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, at a sale held by public auction on the.......................................... day of........................ 19................. in execution of certificate No....................... dated.................... [drawn up by the undersigned*/Tax Recovery Officer], ..............................., a certified copy of which had been sent by the said Tax Recovery Officer to the undersigned under section 223(2) of the said Act, for recovery of arrears from............................ The full amount of the purchase money has been paid on........................

†No application under rule 60/rule 61/rule 62 of the Second Schedule to the Income-tax Act, 1961, has been received for setting aside the sale.

†Application under rule 60/rule 61/rule 62 of the Second Schedule to the said Act made by...................... for setting aside the sale has been disallowed by the undersigned.

Accordingly, the said sale is hereby confirmed.

SPECIFICATION OF PROPERTY

Given under my hand and seal at....................... this......................day of............................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

†Delete the inappropriate words.

FORM NO. I.T.C.P. 19

[See rule 63(2) of the Second Schedule to the Income-tax Act, 1961]

Notice to interested parties to show cause why sale should not be set aside

Office of the Tax Recovery Officer,

To ........................................................................

.....................................................

Whereas the undermentioned property, *which is included in the property of...............................

[defaulter]

by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, was sold on the................... day of..................... in execution of certificate No....................... .dated........................ [drawn up by the undersigned*/Tax Recovery Officer], ....................., a certified copy of which had been sent by the said Tax Recovery Officer to the undersigned under section 223(2) of the said Act, for recovery of arrears from...............................................................;

[defaulter]

And whereas....................................has applied to the undersigned to set aside the sale under rule 60/rule 61/rule 62 of the Second Schedule to the Income-tax Act, 1961;

Take notice that if you have any cause to show why the said application should not be granted, you should appear with your proofs before the undersigned on..................... when the said application will be heard and determined.

DESCRIPTION OF PROPERTY

Given under my hand and seal at....................this.....................day of...........................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 20

[See rule 65 of the Second Schedule to the Income-tax Act, 1961]

Certificate of sale of immovable property

Office of the Tax Recovery Officer,

........................................................................

This is to certify that Shri............................. has been declared the purchaser at a sale by public auction on the ....................... day of.....................of the undermentioned immovable property, ....................*which is included in the property of................................................................. [defaulter] by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, in execution of certificate No................... dated.......................[drawn up by the undersigned*/Tax Recovery Officer],............................, a certified copy of which had been sent by the said Tax Recovery Officer to the undersigned under section 223(2) of the said Act, for recovery of arrears from......................and that the said sale has been duly confirmed by the undersigned and became absolute on the...................day of...................

SPECIFICATION OF PROPERTY

Given under my hand and seal at......................this........................day of...........................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 21

[See rule 66(2) of the Second Schedule to the Income-tax Act, 1961]

Certificate to defaulter authorising him to mortgage, lease or sell property

Office of the Tax Recovery Officer,

..........................................................................

*Whereas in execution of certificate No.................... dated.......................... [drawn up by the undersigned]................................. for recovery of arrears from.................................................., [defaulter] an order was made on the........................day of..................... for the sale of the undermentioned property of †....................;

*Whereas in execution of certificate No....................dated.................... [forwarded by the Tax Recovery Officer,................, to the undersigned]........................., a certified copy of which has been forwarded by the said Tax Recovery Officer to the undersigned under section 223(2) of the Income-tax Act, 1961, for recovery of arrears from....................................., [defaulter] an order was made on the........................................... day of...................................................... for the sale of the undermentioned property of †...............;

And the undersigned is satisfied that there is reason to believe that if the sale is postponed the amount of the said certificate may be raised by the said †...................... by mortgage/lease/private sale of the said property or any part thereof and the sale of the undermentioned property has been postponed till the.....................day of...................., subject to the terms as mentioned in the order passed by the undersigned on the.........................day of ........................;

This is to certify that the said †......................is hereby authorised to make the proposed mortgage/lease/sale within a period of.................. from the date of this certificate : provided that all moneys payable under such mortgage/lease/sale shall be paid, not to the said †...................., but to the undersigned and provided also that no such mortgage/lease/sale shall become absolute until it has been confirmed by the undersigned.

DESCRIPTION OF PROPERTY

Given under my hand and seal at.....................this......................day of.....................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

†Fill in the name of the defaulter, and where the property is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, fill in the name of the person referred to in that Explanation.

FORM NO. I.T.C.P. 22

[See rule 69 of the Second Schedule to the Income-tax Act, 1961]

Order attaching a business

Office of the Tax Recovery Officer,

.........................................................................

*.....................................

.......................................

Whereas certificate No..................... dated..................... for recovery of arrears amounting to Rs............................ from you/*......................................... [defaulter] has been [drawn up by the undersigned*/Tax Recovery Officer], ......................., and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961;

It is hereby ordered that the business carried on by you under the name and style of.....................at..................., †which is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, be and is hereby attached and you are informed accordingly.

It is hereby further ordered that you, the abovesaid*......................, be, and are hereby, prohibited and restrained from transferring or charging the said business in any way and that all persons whosoever are hereby prohibited and restrained from taking any benefit under such transfer or charge.

Given under my hand and seal at.........................this..................day of....................

(SEAL)

Tax Recovery Officer

*Fill in the name of the defaulter and where the business is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, fill in the name of the person referred to in that Explanation.

†Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 23

[See rule 26 of the Income-tax (Certificate Proceedings) Rules, 1962]

Bond (Sapurdnama)

Statement of Shri.................aged...................., son of Shri......................., residing at......................, I have received notice in Form No. I.T.C.P. 1 [(Form No. 57 of the Income-tax Rules)] that arrears amounting to Rs....................... are due from me in respect of certificate No....................... dated..................[drawn up by the undersigned*/Tax Recovery Officer], ................., a certified copy of which has been forwarded by the said Tax Recovery Officer to the Tax Recovery Officer,................., under section 223(2) of the Income-tax Act, 1961, I offer herewith a sum of Rs................... towards the said arrears. Regarding the balance of Rs....................... of the arrears as well as costs, expenses and charges amounting to Rs.................., I undertake to pay the same in monthly instalments of Rs.................... each payable not later than the......................day of each month commencing from..................... Along with each instalment I also undertake to pay the interest payable under section 220(2) of the Income-tax Act, 1961 [***]. I undertake not to commit any default in the payment of the instalments. I agree that if I commit any default in paying any one of the instalments within the time aforesaid, the entire amount due from me on the date of the default may be recovered in entirety by such measures as the Tax Recovery Officer,..................., considers necessary. I specify herein my assets as on this day and I agree not to sell, give away, transfer, mortgage, or otherwise alienate or encumber these assets in any way, until the entire amount due from me is paid to the Tax Recovery Officer, ......................, in full. I agree that in the meanwhile, these assets may continue to remain attached if considered necessary. I also agree to furnish two solvent sureties who will execute a surety bond in the form approved by the Tax Recovery Officer,................, for the due payment by me of the aforesaid dues in instalments as agreed to herein.

DETAILS OF ASSETS AS ON THIS DAY

Before me

......................(Signature)	........................(Signature)
......................(Name)	................................(Name)
......................(Designation)
Date ................	Date ...............................

(SEAL)

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 24

[See rule 69 or rule 70 of the Second Schedule to the Income-tax Act, 1961]

Appointment of a receiver

Office of the Tax Recovery Officer,

.........................................................................

.......................................

Whereas........................................, *which is included in the property of................................................. [defaulter] by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, has been attached under an order passed by the undersigned under rule 69/rule 70 of the Second Schedule to the Income-tax Act, 1961, in the course of execution of certificate No.................... dated...................... forwarded by the Income-tax Officer,....................... *to the Tax Recovery Officer,......................, a certified copy of which had been sent by the said Tax Recovery Officer to the undersigned under section 223(2) of the said Act, for recovery of arrears from..................;

You are hereby appointed receiver of the said business/property.

Subject to any orders which may be passed by the undersigned in this behalf, you shall have all the powers necessary for the management of the said business/property in accordance with the said Schedule and the rules made thereunder.

You are required to render a due and proper account of your receipts and disbursements in respect of the said business/property in accordance with Part VII of the Income-tax (Certificate Proceedings) Rules, 1962.

You will be entitled to remuneration at the rate of.....................

Your appointment as receiver of the said business/property shall continue in force until further orders of the undersigned and may be cancelled or withdrawn at any time at the discretion of the undersigned.

Given under my hand and seal at.......................this...................day of......................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 25

[See rule 73 of the Second Schedule to the Income-tax Act, 1961]

Notice to show cause why a warrant of arrest should not be issued

Office of the Tax Recovery Officer,

.........................................................................

...........................................

Whereas you have failed to pay the amount of arrears specified in certificate No........................ dated................... [drawn up by the undersigned/*the Tax Recovery Officer], ..........................., a certified copy of which has been forwarded by the said Tax Recovery Officer to the undersigned under section 223(2) of the Income-tax Act, 1961, for recovery of arrears from you and the interest payable under section 220(2) of the Income-tax Act, 1961 [***] and it is proposed to execute the above certificate by arrest and imprisonment of your person;

You are hereby required to appear before the undersigned on the..................... day of....................at....................A.M./P.M. and to show cause why you should not be committed to the civil prison in execution of the said certificate.

Given under my hand and seal at.......................this....................day of...........................

(SEAL)

Tax Recovery Officer

*Score out portion in italics, if not applicable.

FORM NO. I.T.C.P. 26

[See Part V of the Second Schedule to the Income-tax Act, 1961]

Warrant of arrest

Office of the Tax Recovery Officer,

..........................................................................

...............................

Whereas certificate No....................dated.................... was [drawn up by the undersigned/*the Tax Recovery Officer for recovery of arrears from......................................... [defaulter] of..............................................], [address] :..........................., and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs................. is to be recovered from the defaulter, and the sum of Rs. ................. as noted below is due from the said defaulter in respect of the said certificate:—

		Rs.	P.
†Certificate amount/Specified amount	...
Costs and charges	...
Interest up to the date of issue of this warrant	...
	Total

and whereas the said sum of Rs......................... has not been paid in satisfaction of the said certificate;

These are to command you to arrest the said defaulter and bring him before the undersigned as soon as practicable and in any event within 24 hours of his arrest (exclusive of the time required for the journey) unless the defaulter pays to you the said amount of Rs....................... together with further interest on Rs..................... [at the rate of one and one-half per cent per month or part of a month] for the period commencing immediately after the date of issue of this warrant and Rs...................... for the cost of executing this process.

You are hereby further commanded to return the warrant on or before the.....................day of.................. with an endorsement certifying the day on which and the manner in which it has been executed or the reason why it has not been executed. In case the defaulter is not found within the jurisdiction of the undersigned, you are hereby authorised to move the Tax Recovery Officer within whose jurisdiction the defaulter may for the time being be found for executing this warrant.

Given under my hand and seal at............................this............................day of......................

Tax Recovery Officer

(SEAL)

*Score out portion in italics, if not applicable.

†Delete inappropriate words.

FORM NO. I.T.C.P. 27

[See Part V of the Second Schedule to the Income-tax Act, 1961]

Warrant of detention in civil prison

Office of the Tax Recovery Officer,

...........................................................................

The Officer-in-charge of the Civil Prison of..................................................................................................

*Whereas......................has been brought before the undersigned under a warrant in execution of certificate No.......................dated............................. [drawn up by the undersigned] for recovery of arrears from him;

*Whereas......................... has been brought before the undersigned under a warrant in execution of certificate No...............................dated.......................[forwarded by the Tax Recovery Officer to the undersigned], for recovery of arrears from him, a certified copy of which has been forwarded to the undersigned under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs.......................... is to be recovered from him;

And whereas he has not satisfied the undersigned that he is entitled to be discharged from custody and has not paid the amount due from him as detailed below :—

		Rs.	P.
†Certificate amount/Specified amount	...
Costs and charges	...
Interest	...
	Total

And whereas the undersigned is satisfied that the said...................should be committed to the civil prison and an order to that effect has been passed by the undersigned on the.......................day of...................;

You are hereby commanded and required to take and receive the said......................into the civil prison and to keep him imprisoned therein for a period of................... or until the amount aforesaid together with further interest on Rs.........................[at the rate of one and one-half per cent per month or part of a month] for the period commencing immediately after the date of issue of this warrant payable under section 220(2) of the Income-tax Act, 1961, is paid to you or until you receive an order of release from the undersigned.

The undersigned does hereby fix Rs................P.............. per diem (calculated under rule 90(2) of the Second Schedule to the said Act as the rate for subsistence allowance of the said..................during his confinement under this warrant.

Given under my hand and seal at...................this..................day of................

(SEAL)

Tax Recovery Officer

*Score out whichever paragraph is not applicable.

†Delete inappropriate words.

FORM NO. I.T.C.P. 28

[See rules 77, 78 and 79 of the Second Schedule to the Income-tax Act, 1961]

Order of release

Office of the Tax Recovery Officer,

.........................................................................

The Officer-in-charge of the Civil Prison of...........................................................................................................

Under orders passed this day, you are hereby directed to forthwith set free............................. who is now in your custody as a result of the warrant of detention issued by the undersigned on the......................................day of........................................

Given under my hand and seal at..............................this.............................day of..................................

(SEAL)

Tax Recovery Officer

FORM NO. I.T.C.P. 29

[See rule 85 of the Second Schedule to the Income-tax Act, 1961]

Notice to legal representative

Office of the Tax Recovery Officer,

.........................................................................

.....................................

*Whereas certificate No..........................dated........................................ has been [drawn up by the undersigned] for the recovery of arrears amounting to Rs......................................................... from.........................................................[defaulter]

*Whereas certificate No...................dated......................has been forwarded by the [Tax Recovery Officer,................................................, to the undersigned] for the recovery of arrears amounting to Rs................................................. from..................................................... [defaulter] and the said Tax Recovery Officer has sent to the undersigned on the.......................day of........................19...... a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs..........................is to be recovered from the defaulter;

And whereas the said......................has since died.

You are hereby given notice that steps will be taken under all or any of the provisions of the Second Schedule to the Income-tax Act, 1961 to recover the said amount from you together with the interest payable under section 220(2) of that Act [***] and the costs, charges and expenses incurred in respect of warrants and other processes issued and all other proceedings taken for realising the †arrears/specified amount, unless the amount of Rs........................... in respect of the certificate together with costs, charges and expenses incurred so far amounting to Rs..........................and the interest aforesaid is paid by you within fifteen days from the date of service of this notice.

(SEAL)

Tax Recovery Officer

N.B.—Attention is invited to rule 16 of the Second Schedule to the Income-tax Act, 1961, which is reproduced below :—

"16. (1) Where a notice has been served on a defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any civil court issue any process against such property in execution of a decree for the payment of money.

(2) Where an attachment has been made under this Schedule, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other moneys contrary to such attachment, shall be void as against all claims enforceable under the attachment."

*Score out whichever paragraph is not applicable.

†Delete inappropriate words.

FORM NO. I.T.C.P. 29A

[See rule 86(1) [***] of the Second Schedule to the Income-tax Act, 1961]

Appeal to the [Chief Commissioner or Commissioner]

.......................................

[Designation of the

[Chief Commissioner or Commissioner]]

No....................of..............19......... - 19 ............

[To be filled in in the office of the [Chief Commissioner or Commissioner]]

1.	Name and address of the appellant	................................
2.	G.I.R. No.	................................
3.	Certificate No.	................................
4.	Assessment year in connection with which the appeal is preferred [See footnote 4]	................................
5.	Tax Recovery Officer passing the order appealed against	................................
6.	Rule and sub-rule of the Second Schedule to the Income-tax Act, 1961, under which the Tax Recovery Officer passed the order appealed against	................................
7.	Date of the order appealed against	................................
8.	†Relief claimed in appeal	................................
9.	Address to which notices may be sent to the appellant	................................

Signed

(Appellant)

†STATEMENT OF FACTS

†GROUNDS OF APPEAL

Signed

(Appellant)

Form of verification

I,......................................, the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Place : ....................	Signature......................................
Date : ......................	Status of appellant.....................

Notes :

1. The form of appeal, grounds of appeal and the form of verification appended thereto shall be signed by a person in accordance with the provisions of rule 55A(2) of the I.T.C.P. Rules.

2. The form of appeal, statement of facts and the grounds of appeal must be in duplicate.

3. †If the space provided herein for the statement of facts and grounds of appeal is insufficient, separate enclosures may be used for the purpose.

4. Item 4 not to be filled in if the appeal relates to certificate proceedings for the realisation of tax required to be deducted/paid under section 195(1).

FORM NO. I.T.C.P. 30

[See rule 88 of the Second Schedule to the Income-tax Act, 1961]

Notice to surety

Office of the Tax Recovery Officer,

..........................................................................

Date................................................................

.............................................

Whereas you are a surety for the arrears amounting to Rs.......................... due from...................... in respect of certificate No......................dated.................... [drawn up by the undersigned/*the Tax Recovery Officer]......................, a certified copy of which has been forwarded to the undersigned under section 223(2) of the Income-tax Act, 1961; and whereas it has become necessary to recover the said arrears from you, you are hereby given notice that steps will be taken under all or any of the provisions of the Second Schedule to the Income-tax Act, 1961, to recover the said amount from you together with the interest payable under section 220(2) of that Act [***] and the costs, charges and expenses incurred in respect of warrants and other processes issued and all other proceedings taken for realising the arrears unless the outstanding amount of Rs..................... in respect of the certificate together with costs, charges and expenses incurred so far amounting to Rs................ and the interest aforesaid is paid by you within fifteen days from the date of service of this notice.

(SEAL)

Tax Recovery Officer

N.B.—Attention is invited to rule 16 of the Second Schedule to the Income-tax Act, 1961, which is reproduced below :—

*Score out portion in italics, if not applicable.

Rule Number Appendix

Footnotes