TMI BlogRecovery of tax dues by Assessing Officer.X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of the Central Government in such manner as may be prescribed. (2) Where the Assessing Officer has any reason to believe that it will be detrimental to the interests of revenue, if the period of thirty days referred to in sub-section (1) is allowed, he may, with the previous approval of the Joint Commissioner, reduce such period as he deems fit. (3) The Assessing Officer may, on an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) The Assessing Officer may, in a case where no certificate has been drawn up under section 31 by the Tax Recovery Officer, recover the amount in respect of which the assessee is in default, or is deemed to be in default, by any one or more of the modes provided in section 32. (7) The Tax Recovery Officer shall be vested with the powers to recover the tax arrear on drawing up of a statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such conditions as he may think fit. The said clause also provides that an assessee shall be deemed to be an assessee in default, if the tax arrear is not paid within the specified time. The said clause also provides that the tax arrear may be recovered by the Assessing Officer if no certificate has been drawn up under clause 31 by the Tax Recovery Officer and the Tax Recovery Officer shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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