Certificate to Tax Recovery Officer

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..... due from the assessee (such statement being hereafter in this Chapter and in the Second Schedule referred to as certificate ) and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, in accordance with the rules laid down in the Second Schedule-] ( a ) attachment and sale of the assessee's movable property ; ( b .....

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..... t shall, even after the date of attainment of majority by such minor child or son's minor child, as the case may be, continue to be included in the assessee's movable or immovable property for recovering any arrears due from the assessee in respect of any period prior to such date.] 3 [(2) The Tax Recovery Officer may take action under sub-section (1), notwithstanding that proceeding .....

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..... Second Schedule- 2. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 3. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, sub-section (2) was amended by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation .....

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