JR14 : Notification: JR-14(32)/63 Date of Issue: 4/4/1964
Notification No.
JR14
Notification Date
04/04/1964
Upload Date
04/04/1964
Notification: JR-14(32)/63
Section(s) Referred: 226 ,226(5)
Statute: INCOME TAX
Date of Issue: 4/4/1964
In pursuance of sub-section (5) of section 226 and section 229 of the Income-tax Act, 1961 (43 of 1961), section 33 of the Gift-tax Act, 1958 (18 of 1958), and section 19 of the Super Profits Tax Act, 1963 (14 of 1963), and of all other powers enabling him in this behalf and in supersession of all previous orders in so far as they relate to the subject, the Commissioner of Income-tax/Gift-tax, Delhi and Rajasthan, New Delhi, hereby authorises the Income-tax Officers/Gift-tax Officers subordinate to him to recover from an assessee the tax, interest, fine, penalty and any other sum payable under the provisions of the said Acts by the said assessee by distraint and sale of his movable property in the manner laid down in the Third Schedule to the said Income-tax Act, 1961