Procedure for distraint by [Assessing Officer] [Or tax recovery officer

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..... 1 [ASSESSING OFFICER] 2 [OR TAX RECOVERY OFFICER] [See section 226(5)] Distraint and sale. Where any distraint and sale of movable property are to be effected by any 3 [A .....

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..... ---------------------- 1. Substituted for Income-tax Officer by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 2. Inserted by the Direct Tax Laws (Amendment) Act, 1989 w.r. .....

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