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REGISTERED No D-(D)-72

The Gazette of India

EXTRAORDlNARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 408] NEW DELHI, WEDNESDAY, OCTOBER 1, 1975/ASVINA 9, 1897

Separate paging is given to this Part in order that it may be filed as a separate compilation

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION

INCOME TAX

New Delhi, the 1st October 1975

S.O. 565(E).—In exercise of the powers conferred by sub-section (1) of Sec- tion 295 of the Income-tax Act, 1961 (43 of 1961) and rules 91 and 92 of the Second Schedule to that Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1982, namely: —

1. These rules may be called the Income-tax (Certificate Proceedings) Amend- ment Rules, 1975.

2. After rule 9 of the Income-tax (Certificate Proceedings) Rules. 1962 (hereinafter referred to as the said rules), the following rule shall be inserted, namely: —

"9A. Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer,— (1) Where only a part of the amount in respect of which a certificate has been forwarded by the Income-tax Officer, to the Tax Recovery Officer is to be recovered by any other Tax Recovery Officer under sub-section (2) of section 223, the Tax Recovery Officer shall, before sending a copy of the certificate to the other tax Recovery Officer, endorse on such copy a certificate in the following form:

(2235)

1H*, U A z ^ i lu Vb' U.I'iA o i l K A U K I l L . A ni L"ART U—

FORM OF CERTIFICATE

I Tax Recovery Officer

, do hereby (name) certify that the document bearing this endorsement is a true copy of certificate No dated forwarded by , the Income-tax Officer, against

(name of defaulter) for the recovery of an amount of Bs

I do hereby specify that out of the aforesaid amount, an amount of Ra

as noted below, is to be recovered from the defaulter, by the Tax Recovery Officer .'

Rs. P.

Part of certificate amount Costs and charges Interest

TOTAL

(2) When a copy of the certificate is sent by a Tax Recovery Officer to another Tax Recovery Officer under suD-section (2) of section 223. he shall,—

(i) keep the certificate in his office; and

(ii) inform the Income-tax Officer from whom the certificate was receiv- ed of his having so sent a copy of the certificate.".

3. In rule 10 of the said rules, after the words "a certificate", the words "or the certified copy of a certificate" shall be inserted.

4. In rule 11 of the said rules, after the words "any Tax Recovery Officer to whom the certificate'', the words "or a certified copy of the certificate shall be inserted.

5. In rule 12 of the said rules, after the words "a certificate", th" words "or the certified copy of a certificate", shall be inserted,

6 In rule 13 of the said rules, for the words "to whom the certificate has been sent", the words "to whom the certificate or a certified copy of the certificate has been sent" shall be substituted.

7. In rule 26 of the said rules, the following Explanation shall be inserted at the end, namely: —

'Explanation.—Where the Tax Recovery Officer proceeds to recover any arrears due from the defaulter by attachment and sale of, or by ap- pointing a receiver for the management of, any movable or immov- able property wi'aich is held by or stands in the name of. any of the persons referred to In the Explanation to sub-section (1) of section 222 and wbich is included in the defaulter's movable or im- movable property by virtue of that Explanation, the reference to "defaults" in this rul= and in rules 28 to 32 (both inclusive), rules 39 and 40 and rules 42 to 47 (both inclusive), shall in relation to subh movable or immovable property, be construed as a reference to the person referred to in the said Explanation.

8, In the Appendix to tha said-rules,—

(1) in Form No. I.T.C.P. 1,—

(i) in the first paragraph, before the word "Please", t he symbol "@" shall be inserted;

(ii) after the first paragraph as so amended, the following paragraph shall be inserted, namely: —

"©Please take notice that certificate No dated

had been forwarded by the Income-tax Officer, to the Tax Recovery Officer , for the recovery of an amount of Rs T . . . . - -, details of which are j(iven on the reverse and the aaid Tax Recovery Officer has sent a certi- fied copy of the said certificate to the undersigned under oection 223 (2) of the Income-tax Act, 1961. specifying that an amount of Rs. is to be recovered from you.";

"(5)Score out whichever paragraph is not applicable";

(2) In Form No. I.T.C.P. 2,—

(i) in the first paragraph, before the word "Whereas", the symbol "@" shall be Inserted;

(U) after the first paragraph as so amended, the following paragraph shall be inserted, namely: —

ed by the Income-tax Officer

•"©Whereas certificate No dated had been forward- , to the Tax Recovery Officer,- against [defaulter] for the recovery of an amount of Ra and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certi- ficate under section 223 (2) of the Income-tax Act, 1961 specify- ing that an amount of Rs is to be recovered from the defaulter and the sum of Rs , as noted below, la due from him in respect of the sai

•Certificate amount/specified amount";

(a) for the words "four per cent", the words "twelve per cent" dhall

be substituted;

(b) after the words "attach the movable property of the said de- faulter", the brackets, words and figures "[and where necessary, the movab'e property which is included In the defaulter's pro- perty by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act]" shall be inserted;

(v) the following shall be inserted at the end, namely:—

"@ Score out whichever paragraph is not applicable.

* Delete inappropriate words'';

<3) in Form No, I.T.C.P. 3 —

(i) in the first paragraph, before the word 'whfreas' the symbol "@" shall be inserted;

(ii) after the first paragraph, as so amended, the following paragraph shall be inserted, namely:—

"©Whereas [defaulter! had failed t0 pav the arrears due from him in respect of certificate No dated for- warded by the Income-tax Officer, . . . . . . .. to the Tax Recovery Officer,. . .' , amounting to Rs. and the interest pay- able under section 220 f2> of the Tr>rome-1av Act, 1961. for the period commencing immediately after the said date; and where- as 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 Epecifying that rn amount of Rs Is to be recovered from the defaulter";

(iii) in the ^xisting second paragraph,—

(a) for the words "order that the said ", the words and brackets "ordered that* " shall be substituted;

(name of creditor)

(b) for the words "from you t.o the said defaulter namely .". the words and brackets "from you to* " uhaU be substituted;

(name of creditor)

(iv) the following shall be inserted at the end, namely: —

"@ Score out whichever paragraph is not applicable.

•Fill in the name of the defaulter and where the property consisting of the debt is included i" 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 t# in that Explanation.¹';

(4) ij" Form No. I.T.C.P. 4,—

(i) in the first paragraph, before the word "Whereas", the symbol "@" shall be inserted;

(li) after the first paragraph as so amended, the following paragraph "hall be inserted, namely:—

" Whereas had failed to pay the arrears due from him i*

(defaulter).

respect of certificate No dated forwarded by the Income-tax Officer, . . . . . .. to the Tax Recovery Officer,... -. • amounting to Bs and the interest payable under sec- tion 220(2) of the Income-tax Act. 1961, for the period commenc- ing immediately after the said date, aud whereas the said Tax Recovery Officer has sent to toe undersigned a certified copy of

the defaulter;";

(iii) in the existing second paragraph, the following shall be inserted at the end, namely:—

'••It may be noted, that the property consisting % ^ ^if Jv$*

in the defaulter's property by virtue of file.Expla nation t0 suo~

section (1) of section 222 of the Income-tax Act. 1981. ,

(iv) the following shall be inserted at the end, namely: —

@ Score out whichever paragraph is not applicable.

*Score out portion in italics, if not applicable.";

(S) In Form No. I. T. C. P. 5,—

^

(ii) after) the first paragraph as so amended, the following paragrahp shall be inserted, namely: —

. .@ W h e r c as had failed to pay the arrrears due from him in

(defaulter)

.„ , AT Hated • • - forwarded by respect of certificate No ;o'the Tax Recovery Officer, . . . ..

Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specify- ing that an amount of Rs is to Ibe recorer"d from the defaulter;";

(Hi) for the existing second paragraph, the following paragraph shall bm substituted, namely: -—.

"It is ordered that* be, and is hereby, prohi-

(name of person entitled to property)

bited 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 yeur claim

of immediate possession thereof."

(iv) the following shall be inserted at the end, namely:—

"©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 bv virtue of thd Explana- tion to sub-section (I) of section 222 of the Income-tax Act, 1961. fill in the name of the person referred to in that Explanation.";

<6) in Form No. I.T.C.P. 6 —

(i) in the first paragraph, before the word "Whereas", the symbol "@" shall be inserted;

"@" Whereas had failed to pay the arrears due from him in

(defaulter)

respect of certificate No. dated forwarded by the Incoma-tax Officer to the Tax Recovery Officer, , amount- ing to Rs and the interest payable under section 220(2) of the Income-tax Act, 1961, for the period commencing imme- diately after the said date, 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 smount of Rs is to be recovered from the defaulter;":

fiii) in the existing secomd paragraph, for the word "and ", the

word and symbol "and @ " shall be substituted;

(iv) the following shall be inserted at the end, namely:—

"©Score out whichever paragraph is not applicable.

*Fill in the name of the defaulter and where the movable property Is included in tha 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.";

<7) in Form No, I.T.C.P. 7,—

(1) in ttw first paragraph, before the word "Whereas", the symbol "©" shall be inserted;

(ii) after the first -naragrfiph ss so amended, the following paragraph shall be inserted, namely: —

"@Whereas. has not paid the arrears amounting to Rs

(defaulter)

, , payable by him in respect of certificate No dated . . . .. forwarded by the Income-tax Officer, . . . . . . . . . . .. to the Tax Recovery Officer,

, and the interest payable

under section 220(2) of the Income-tax Act 1961, for the period commencing immediately after the said dated; and whqreas 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;'';

(iii) in the existing second paragraph, for the words "you the- ," the ,word and symbol "you* "' said

shall be substituted;

(iv) the following shall be inserted at thc| end. namely: —

"©Score out whichever paragraph is not applicable. •Fill jn 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 najjie of the person referred to in that Explanation.";

(8) in Form No. I.T.C.P. 8 —

(i) in the first paragraph, before the word "Whereas", the symbol "@"" shall be inserted;

(ii) after the first paragraph as so amended, the following paragraph shall be inserted, namely: —

"@ Whereas

(defaulter) ^as not paid arrears' amounting to Rs. •,. in respect of certificate No dated ,, , , forwarded by the- Income-tax Officer,. . . . , . . ., to the Tax Recovery ; Officer, and the interest payable under section 220(2) of the Income-tax Act, 1961, for a period commencing immediately after such date; and where tfie said Tax Recovery ; Officer has sent to the undersigned a certified copy of the said¹ certificate under section 223(2) of the said Act specifying that an amount of Rs is to be recovered from the? defaulter;";

(iii) thtl following shall be inserted at the end, namely: —

"@ Score out whichever paragraph is not applicable,";

(9) in Form No. I.T.C.P. 9,—

(i) in the first paragraph,—

(a) after the words "undermentioned prorx|rty". the following shall"

be inserted, namely: —

"© which is included in the -property of ,. (defaulter) bif virtue of the Explanation to subsection (10 of Section 222 o/ the income-tax Act, 1961,";

(b) after the words "Income-tax Officer, ", the following shall be inserted, namely: —

H@ to the Tax Recovery Officer,

, a certified copy of which has been forwarded oy the said Tax Recovery Officer to the undersigned under section 223(2) of the Income' tax Act, 1961";

(ii) the following shall be inserted at the end, namely: —

" Score out portion in.italics, if not applicable.";

(10) in Form No. I.T.C.P. 10,—

(i) in the first paragraph,—

(a) after the words "commencing immediately after the said date" the following shall be inserted, namely: —

"@ 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;";

(b) after the words "other property", the following shall be inserted, namely: —

"@, which is included in the defaulter's property bv virtue of the Explanation to sub-section (1) of section 222 of the Income- tax Act, 1961,"';

(ii) the following shall be inserted at the end, namely: —

"@ Score out portion in italics, if not applicable";

(11) In Form No. I.T.C.P. 11,—

(i) in the first paragraph, after the words "commencing imrnejdiately after the said date", the following shall be inserted, nam"ly:— "@ and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 2-23(2) of the Income-tax Act, 1961, specifying that an amount of Rs. is to be recovered by the undersigned from the defaulter;";

(11) t he following shall be inserted at the end, n a m e l y: —

"@ Score out p o r t i on in italics, if not applicable";

(12) in F o rm No. I.T.C.P. 12,—

(i) in the first paragraph,—

(a) after the words and brackets "against (defaulter), the following shall bo Inserted, namely: —

"<£> to the said Tax Recovery Officer and whfrreas 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, 1981";

(b) for the words "amount of the said certificate" the words "*amount of the said certificate/specified amount" shall be substituted;

(ji) the following shall be inserted at the end, namely:—

"@ Score out portion in italics, if not applicable. •Delete inappropriate words.";

(13) in Form No. I.T.C.P. 13,—

(i) in the first paragraph, before the word "whereas", the symbol "©" shall be inserted;

(ii) after the first paragraph as so, amended, the following paragraph shall be inserted, namely: —

"@ whereas the Income-tax Officer. had forwarded the certificate No . dated to the Tax for the recovery of the Recovery Officer sum of Rs.... from.. (defaulter); and whereas the said Tax Recovery Officer has sent to the under- signed on 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 togdtiher with interest in accordance with section '220(2) of the (said Act, for the period commencing immediately after the said dat" and the costs, charges and expenses of the proceedings for the recovery thereof;";

(iii) in the axisting fifth paragraph, after the words "property of the defaulter above-named", the following shall be inserted, namely: —

'""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,';

(iv) in the eighth paragraph,—

fa) conditions (ii) to (vi) shall be renumbered respectively as condi- tions (lii) to (vii), and before condition (iii) as so renumbered, the following condition shall be inserted, namely:—•

"**(ii) The reserve price below which the property shall not be sold is Rs, .";

(b) for condition (iv) as so renumbered, the following condition shall be substituted, namely: —

"(iv) the highest bidder shall be declared to bP the purchaser nf 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) the following shall be inserted at the end, namely: —

@Suore 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,

(14) in Form No. I.T.C.P. 14,—

(i) for the first paragraph, the following paragraph shall be substitu- ted, namely:—•

"This is to certify that Shri. purchased for Rs

the undermentioned movable property, @whlch is included in the property of (defaulter) by virtue oi the Expla- nation 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 forwarded by the Income-tax Officer , for recovery of arrears from . . • • .. @to 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 ";

(il) the following shall be inserted at the end, namely: — "(ffiScore out portion in italics, if not applicable";

(15) in Form No. I.T.C.P. 15,—

(i) for the words "the following property", the following shall be substituted, namely: —

"to the Tax Recovery Officer, @and whereas the said Tax Recovery Officer has sent a certified copy of the certificate to the undersigned under .section 228(2) of the Income-tax Act, 1961. the following property";

(iv) the following shall be inserted at the end, namely: — "@Score ie>ut portion in italics, if not applicable.";

(16) ia Form No. I.T.C.P. ]6,—

(i) for the existing first paraaraph, the following paragraphs shall be substituted, namely: —•

@"Whereas *you,. (defaulter) 'have/has failed to pav the sum of Rs payable by *you/him in respect of certi- ficate No dated forwarded by the Income- tax Officer, and the interest payable under sec- tion 220(2) of the Income-tax Act, 1961. for the period com- mencing immediately after the said date;

©Whereas *you, (defaulter) "have/has failed to pay the sum of Rs payable by * you/him in respect of certificate No dattedi forwarded by the Income-tax Officer , to the Tax Recovery Officer and the interest payable under section 220(2) of thP Income-tax Act. 1961 for the period commencing immediately after the said date; 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;";

(ii) in the existing second paragraph, after the wrards "the undermen- tioned property", the following shall be inserted, namely: —

"* 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";

(iii) the following shall be inserted a* the end, namely: —

"©Score out whichever paragraph is not applicable.

"Score out portion in italics, if not applicable";

{17) in Form No. I.T.C.P. 17,—

!

(i) in the heading, the words "to defaulter" shall be omitted;

(ii) in the first paragraph,

(a) before the word "Whereas", the symbol "@" shall be inserted;

(b) after the words "the Income-tax Officer", the following shall be

inserted, namely: —

"*to the Tax Recovery Officer a certified copy of which has

been sent by the said Tax Recovery Officer to the undersigned";

(iii) after the existing first paragraph, the following paragraph shall be inserted, namely:—

I

"©Whereas in execution of certificate No dated

forwarded by the Income-tax Officer, to the Tax Recovery Officer, ...'.-....., 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 under-mentioned immovable propertv which Ifl included in the property of the defaulter bv virtue of the Explanation to sub-section (1) of section 222 of the said Act";

(iv) the following shall be inserted at the end, namely: —

"@Score out whichever paragraph is not applicable".

"•Score out portion in italics, if not applicable";

(18) in Form No. I.T.C.P. 18,—

(i) in the first paragraph,—

(a) after the words "immovable property specified below" th* following shall be inserted, namely; —

;

' ", 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, 196V;

(b) for the words "forwarded by the Income-tax Officer ", t he following shall be substituted namely: —

"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 secttom 223(2) of the said Act,";

(ii) the following shall be inserted at the end. namely: —

•Score out portion in italics, if not applicable";

(19) in Form No. I.T.CP. 19,—

(i) in the first paragraph,—

(a) after the words "undermentioned property", the following shall' be inserted, namely: —

"*. which is included in the property of . . .. ,. (defaulter) by virtue of the Explanation to sub-section (¥) of section 222 of the Income-tax Act, 1961,";

(b) after the words "by the Income-tax Officer " the following shall be inserted, namely:—

i

"forwarded b.y 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/'; '

(ii) the following shall be inserted at the end. namely: —

"'Score out portion in italics, if not applicable.'';

(20) in Form No. I.T.C.F. 20,—

(i) for the words "undermentioned Immovable property In execution of certificate No dated forwarded by the Income-tax Officer ", the following shall be substituted, namely:—

"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 forward** by the Income-tax Officer Ho the Tax Recovery Officer a certified copv of which had been sent by the said Tax Recovery Officer to the undersigned under section* 223(2) of the said Act,";

(ii") the following shall be inserted at the end, namely: —

"•Score out portion in italics, if not applicable";

(21) in Form No. l.T.C.P. 21,— '

'

(i) for the first paragraph, the following paragraphs shall be substituted, namely:—

i

"(S)Whereas in execution of certificate No dated • - • forwarded by the Income-tax Officer, for recovery Of arrears from (defaulter) an order was made m tne day of for the sale of undermentioned property of ', '•

® Whereas in execution of certificate No dated

forwarded by the Income-tax Officer, to the Tax Recovery Officer, , a certified copy of which has been forwarded by the said Tax Recovery Officer to the undersigned' under section 228(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 undermentioned' property of...... •;";

(ii) in the existing second and third paragraphs, for the word "defaulter", wherever it occurs, the following shall be substituted, namely: —

"the said •"; !

(iii) the following shall be inserted at the end, namely: —

"©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, flll-in the- name of the person referred to In that Explanation.";

(22) In Form No. I.T.C.P. 22—

i

(i) for the words and brackets "To.

(name of the defaulter)".

the following shall be substituted, namely: —

"To

..*";:

i

(ii) in the first paragraph,—

(a) before the word "Whereas", the symbol "@" shall be inserted;

(b) for the words "from you has been forwarded", the following shall be substituted, namely: —

"from* you/** (defaulter) has been forwarded";

(c) the following shall be inserted at the end, namely:—

"**to the Tax Recovery Officer , and the said Tax Recovery Officer has sent to the undersigned a certified cow of the said certificate under section 223(2) of the Income-tax Act, 1961";

(iii) In the second paragraph, after the word "at . , ', the following shall be inserted, namely: —

"•• which is included in the defaulter's property by virtue of the Explanation to sub-section (1) of section 222 of the Income-taxr Act, 1961";

'

(iv) in the third paragraph, for the words "thG above-said "V the following shall be substituted, namely:—

"the above said *";

(v) the following shall be Inserted at the end, namely: —

s u

fll 1 J "*Fill-in the name of the defaulter and where the business is included¹ b" In the defaulter's property by virtue of the ExplanatUm to 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.";

(23) in Form No. I. T, C. P. 23,—

(i) after the words "the Income-tax Officer ", the following shall be inserted, namely: —

"@to the Tax Recovery Officer, , 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,";

(Ji) the following shall be inserted at the end, namely: —

"@Score out portion vrv italics, if not applicable";

(24) In Form No I. T. C. P. 24.—

(i) in the first paragraph,—

(a) after the word "Whereas ", the following shall be inserted.

namely: —

"*,which js included in the property cf (.defaulter) by virtue of the Explanation to sub-section (1) of section 222 o1 the Income-tax Act, 1961,";

(b) after the words "Income-tax Officer. . . . . . ", the following shall be inserted, namely: —

"*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,";

(ii) the following shall be inserted at the end. namely: —

"*Score out portion in italics, if not applicable";

(25) in Form No. I. T. C. P. 25?—

(1) in the first paragraph, after the words "Income-tax Officer ".

the following shall be inserted, namely: —

"*to the Tax Recovery Officer, , a certified copy of which has

been forwarded by the said Tax Recovery Officer to the under-

signed under section 223(2) of the Income-tax Act";

(11) the following shall be inserted, at the end. n a m e l y :-

"•Score out portion in italics, if not applicable.":

(26) in Form No, I. T. C. P. 26,—

(i) in the first paragraph,—

(a) after the words and brackets "of . . . . . .. [address]", the following shall be Inserted, namely: —

'"to the 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, specifying that an amount of Us is to be recovered

from the defaulter";

(b) for the words "Certificate amount", the following shall be sub- tituted, namely: —

"©Certificate amount/specified amount";

(ii) in the third paragraph, the following shall be inserted at the end, namely: —

"In case the defaulter is not found within the jurisdiction of t ta undersigned you are hereby authorised to move the Tax Re- covery Officer within whose jurisdiction the defaulter may for the time beinfi be found for executing this warrant. ;

tlii) the following shall be inserted at the end, namely: —

"• Score out portion in italics, if not applicable.

(SDelete inappropriate words.":

(27) In Form No. I. T. C. P. 27,—

(i) in the first paragraph, before the word "Whereas", the symbol "'©" shall be inserted;

(ii) after the first paragraph as so amended, the! following paragraph shall be inserted, namely; —

"(a)Whereas . . ,, has been brought before the undersigned under a warrant in execution of certificate No dated forwarded by the Income-tax Officer, to the Tax re- covery Officer, , for recovery of arrears from him, a certified copy of which hag been forwarded to the undersigned under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs is t0 be recovered from hfm";

(iii) in the second paragraph, for the words "Certificate amount", th©- following shall be substituted, namely: —

"'Certificate amount/specified amount";

(iv) the following shall be inserted at the end, namely: — "(a)Score out whichever paragraph is not applicable. •Delete Inappropriate words,";

(38) in Form No, I. T. C. P. 29,—

(i) in the first paragraph, before the word "Whereas¹¹, the symbol "@"'" shall be inserted;

(ii) after the first paragraph as so amended, the following paragraph shall be inserted, namely: —

"@Whereas certificate No dated , has been forwarded by the Income-tax Officer, , to the Tax Recovery Officer, , for the recovery of arrears amounting to Ha from (defaulter) and the said Tax Recovery Officer has pent 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 t0 be recovered from the defaulter";

(Hi) in the third paragraph,—

(a) for the words "the said date of issue of the certificate", the words "•the date of issue of the certificate/copy of the certificate" shall be substituted;

(b) for the words "arrears unless the outstanding amount", the words "*arrears/specified amount, unless the amount" shall be substituted;

(ir) the following shall be inserted at the end, namely: —

"(S Score out whichever paragraph is not applicable, •Delete inappropriate words.";

(29) in Form No. I. T. C. P. 30,—

(i) after the words "forwarded by the Income-tax Officer, ,"' the following shall be inserted, namely: —

"*to the Tax Recovery Officer a certified covv of which has been -forvMrde.d to the _undersigned under section 223(2) 0/ the Income-tax Act, 1961.";

(ii) the following shall be inserted at the end, namely:—

"•Score out portion in italics, if not applicable.".

[No, 1111/F. No. 143(3)/75-TPL]

O. P. BHAHDWAJ,

Secy,. Central Board of Direct Taxes,

PRINTED BY THE QENERAL MANAGER, GOVERNMENT OF INDIA PRESfl, MXNTO ROAD.

m lW DKLKE AKD PUBLISHED BY THE CONTROLLER OF PtTBLICATIONS, DEtHI, 197B