Cantonments Act : RECOVERY OF TAX Indian Bare Acts :

Cantonments Act,1924

Act No : 2

Section : RECOVERY OF TAX

SECTION 92: RECOVERY OF TAX

Act 15 of 1983, Clause 60.- In addition to the distress and sale of movable property, it is also proposed to provide in section 92of the Act for attachment and sale of immovable property in the event of a tax remaining unpaid even after the service of the notice of demand. The provision would act as adeterrent to habitual defaulters who do not pay the taxes on demand. A safeguard has, however, been provided that the attached property would not be sold except under the orders of the Board, - Gaz, of Ind., 9-7- 1982, Pt. II, S. 2, Ext., p. 51 (No. 26).