TMI BlogRecovery of Government dues Section 43X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner may encash the security furnished by any person, if capable of being encashed simultaneously with the issue of certificate to the Collector and shall notify the Collector of the amount so realised. (2) The Collector shall intimate to the Commissioner the amount recovered by him together with the date thereof and provide such other details as the Commissioner may require. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of interest payable under section 36 for the period commencing immediately after the date of the recovery certificate till realisation, shall be calculated by the Collector or the Commissioner, as the case may be, and recovered along with the amount of tax, penalty or other sums mentioned in the said recovery certificate issued by the Commissioner. (6) Where movable or immovable pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deposited in the Government treasury. (9) The attachment and management of movable and immovable properties may be withdrawn at any time at the discretion of the Commissioner, or if the arrears are discharged by receipt of such profits and rents or are otherwise paid. (10) There shall be recoverable, in the proceedings in execution of every certificate, all charges incurred in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 30.11.2005., before it was read as:- 37 Recovery of Government dues (1) In case of any amount recoverable in terms of sub-section (3) of section 43, the Commissioner may issue to the Collector a certificate in Form DVAT-25. PROVIDED that the Commissioner may encash the security furnished by any person, if capable of being encashed simultaneously with the issue of certificate to the Col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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