Remedies against property in cases of representative assessees
Remedies against property in cases of representative assessees.
167. The 71[Assessing] Officer shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, and in as full and ample a manner, whether the demand is raised against the representative assessee or against the beneficiary direct.
71. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[As amended by the Finance Act, 1989 and the Direct Tax Laws (Amendment) Act, 1989]