Tax Recovery Officer definition

Tax Recovery Officer means any officer authorized by the Commissioner to exercise powers under clause (b) of sub-section (9) of section 42 in respect of such cases as specified in rule 54.
Tax Recovery Officer means a person appointed to be a Tax Recovery Officer under section 3;
Tax Recovery Officer means a Tax Recovery Officer appointed by the State Government under sub-section (4) of section 55;

Examples of Tax Recovery Officer in a sentence

  • Tax Recovery Officer by whom recovery of tax dues is to be effected.

  • Curriculum for Excellence introduced, among other things, more breadth of experience and flexibility on learning pathways.

  • The sale shall be by public auction to the highest bidder and shall be subject to confirmation by the Tax Recovery Officer.

  • The order of attachment shall be proclaimed at some place on or adjacent to the property attached by beat of drum or other customary mode, and a copy of the order shall be affixed on a conspicuous part of the property and on the notice board of the office of the Tax Recovery Officer.

  • The produce shall, thereupon, be deemed to have passed into the possession of the Tax Recovery Officer.


More Definitions of Tax Recovery Officer

Tax Recovery Officer means the assessing authority or any other officer exercising powers under clause (aa) of sub-section (3) of section 13. RULE 38-DIssue of Certificate.-(1)Where an assessee or dealer or any other person is in default or is deemed to be in default in making a payment of tax or any other amount due under the Act, the assessing authority may forward to the Tax Recovery Officer a certificate in Form 40 under his signature specifying the amount of tax and any other amount due from the assessee or dealer or any other person and the Tax Recovery Officer on receipt of such certificate, shall proceed to recover fromsuch assessee, dealer or other person the amount specified therein in accordance with the provisions in this Part. (2)The assessing authority may issue a certificate under sub-rule (1) notwithstanding that proceedings for recovery of the amount by any other mode has been taken. RULE 38-EIssue of Notice.- When a certificate has been received by the Tax Recovery Officer from the assessing authority for the recovery of arrears, the Tax Recovery Officer shall cause to be served upon the defaulter a notice in Form 41 requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of service of the notice and intimating that in default, steps would be taken to realise the amount under this Part. RULE 38-FWhen certificate may be executed.- No step in execution of a certificate shall be taken until the period of fifteen days has elapsed since the date of the service of the notice required by the preceding rule : Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to cancel, remove or dispose of the whole or any part of such of his movable property as would be liable to attachment or distraint in execution of a decree of a civil court and that the realisation of the amount of the certificate would in consequence be delayed or obstructed, he may at any time for reasons to be recorded in writing, attach or distrain the whole or any part of such property : Provided further that if the defaulter whose property has been so attached or distrainedfurnishes security to the satisfaction of the Tax Recovery Officer, such attachment or distraint shall be cancelled from the date on which such security is accepted by the Tax Recovery Officer. RULE 38-GMODE OF RECOVERY.-If the amount mentioned in the notice is not paid within the time specified therein or within such further time as the Tax Recovery Offi...
Tax Recovery Officer means any officer not below the rank of Commercial Tax Officer or any other officer authorised by the Commissioner for the purpose.
Tax Recovery Officer means a Tax Recovery Officer as referredto in the Income Tax Ordinance;
Tax Recovery Officer means the Luxury Tax Officer or any other officer authorized by the Commissioner for the purpose.
Tax Recovery Officer means the Tax Recovery Officer as referred to in Explanation 2 to section 39 of the Act and defined in clause (44) of section 2 of the Income-tax Act, 1961 (43 of 1961);
Tax Recovery Officer means any officer authorized by the Commissioner to exercise powers under clause (b) of sub-section (9) of Section 42 in respect of such cases as prescribed in rule 55.57.(1) Where a dealer or any other person is in default, or is deemed to be in default, in making a payment of tax or any other amount due under the Act, the authority concerned may forward to the jurisdictional Tax Recovery Officer a certificate in Form VAT 345 and such Tax Recovery Officer shall be,-
Tax Recovery Officer means any Income-tax Officer who may be authorised by the Chief Commissioner or Commission, by general or special order in writing, to exercise the powers of a Tax Recovery Officer;