ITCP Rules Internet

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INCOMEINCOME TAX (CERTIFICATETAX (CERTIFICATEPROCEEDINGS) RULES,1962PROCEEDINGS) RULES,1962

DEFINITIONS:

1) Act means the Income-tax Act,1961(43 of 1961);

1A) authorised bank shall have the same meaning as in

clause(aa) of sub-rule(1) of rule 2 of the Income tax

Rules,1962;

2) public officer shall have the same meaning as in the

Code of Civil Procedure 1908 (5 of 1908);

3) prinicipal rules means the rules contained in theSecond Schedule to the Act; and

4) section and Schedulemeans respectively section of,

and Schedule to,the Act.


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INCOMEINCOME TAX (CERTIFICATETAX (CERTIFICATE PROCEEDINGS)PROCEEDINGS)RULES,1962 CONTD.RULES,1962 CONTD.

8 : Transfer of proceedings from one Tax Recovery8 : Transfer of proceedings from one Tax RecoveryOfficer to another.Officer to another.GENERAL PROCEDURE.GENERAL PROCEDURE.

9 :Procedure to be followed while sending certificate to another Tax9 :Procedure to be followed while sending certificate to another Tax

Recovery OfficerRecovery Officer 9A. Procedure to be followed while sending a certified copy of9A. Procedure to be followed while sending a certified copy of

certificate to another Tax Recovery Officer.certificate to another Tax Recovery Officer.

10. Procedure to be followed on receipt of a certificate from a Tax10. Procedure to be followed on receipt of a certificate from a TaxRecovery Officer.Recovery Officer.

11. Intimation by the first Tax Recovery Officer.11. Intimation by the first Tax Recovery Officer. 12. Intimation by the other Tax Recovery Officer.12. Intimation by the other Tax Recovery Officer.

13. Intimation by the Income13. Intimation by the Income--tax Officer.tax Officer.

14. Form of notice of demand.14. Form of notice of demand.


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ATTACHMENT AND SALE OFATTACHMENT AND SALE OF

PROPERTY.PROPERTY.

15.Continuance of attachment subject to claim of encumbrancer.15.Continuance of attachment subject to claim of encumbrancer.

16.Proclamation of sale.16.Proclamation of sale.

17. Sale to be held by whom and his remuneration.17. Sale to be held by whom and his remuneration.

18. Reserve price.18. Reserve price.

19. Report of sale.19. Report of sale.

20.Sale proceeds not to be disbursed till sale confirmed.20.Sale proceeds not to be disbursed till sale confirmed.

21. Registration of sale.21. Registration of sale.

22. Forms.22. Forms.

The following forms which may be so varied as the circumstances ofThe following forms which may be so varied as the circumstances ofeach case may require, shall be used for the purpose mentionedeach case may require, shall be used for the purpose mentioned

against each:against each:--


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FORMSFORMS CONTD.CONTD.

i.i. Form No.I.T.C.P.2 , for issuing a warrant of attachment ofForm No.I.T.C.P.2 , for issuing a warrant of attachment ofmovable property under rule 20 of the principal rules;movable property under rule 20 of the principal rules;

ii.ii. Form No.I.T.C.P 3, for issuing a prohibitory order in the case of aForm No.I.T.C.P 3, for issuing a prohibitory order in the case of adebt not secured by a negotiable instrument under rule 26(1)(I) ofdebt not secured by a negotiable instrument under rule 26(1)(I) ofthe principal rules;the principal rules;

iii.iii. Form No.I.T.C.P 4 ,for issuing a prohibitory order in the case of aForm No.I.T.C.P 4 ,for issuing a prohibitory order in the case of ashare in a corporation under rule 26(1) (ii) of the prinicipal rules.share in a corporation under rule 26(1) (ii) of the prinicipal rules.

iv.iv. Form No.I.T.C.P 5, for issuing a prohibitory order in the case ofForm No.I.T.C.P 5, for issuing a prohibitory order in the case ofother movable property under rule 26(I)(iii) of the prinicipal rules;other movable property under rule 26(I)(iii) of the prinicipal rules;

v.v. Form No.I.T.C.P 6 ,for issuing a notice of attachment of a decreeForm No.I.T.C.P 6 ,for issuing a notice of attachment of a decree

of a civil court under rule 27 of the principal rules;of a civil court under rule 27 of the principal rules;vi.vi. Form No.I.T.C.P 7 , for issuing a notice of attachment where theForm No.I.T.C.P 7 , for issuing a notice of attachment where the

property consists of a share or interest in movable property underproperty consists of a share or interest in movable property underrule 28 of the principal rules.rule 28 of the principal rules.


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FORMSFORMS CONTD.CONTD.

vii.vii. Form No.I.T.C.P 8 for issuing an order of attachment of salary orForm No.I.T.C.P 8 for issuing an order of attachment of salary orallowance under rule 29 of the principal rules;allowance under rule 29 of the principal rules;

viii.viii. Form No.I.T.C.P 9,for issuing an order of attachment of aForm No.I.T.C.P 9,for issuing an order of attachment of anegotiable instrument under rule 30 of the prinicipal rules;negotiable instrument under rule 30 of the prinicipal rules;

ix.ix. Form No.I.T.C.P 10 ,for issuing a notice of attachment of movableForm No.I.T.C.P 10 ,for issuing a notice of attachment of movableproperty in the custody of any court or public officer under rule 31property in the custody of any court or public officer under rule 31of the principal rules;of the principal rules;

x.x. Form No. I.T.C.P 11, for issuing an order of attachment ofForm No. I.T.C.P 11, for issuing an order of attachment ofproperty consisting of an interest in partnership property underproperty consisting of an interest in partnership property underrule 32 of the principal rules;rule 32 of the principal rules;

xi.xi. Form No.I.T.C.P 12 for issuing a warrant of sale of property underForm No.I.T.C.P 12 for issuing a warrant of sale of property underrule 37 or rule 52(1) of the principal rules;rule 37 or rule 52(1) of the principal rules;

xii.xii. Form No. I.T.C.P 13 for issuing a proclamation of sale ofForm No. I.T.C.P 13 for issuing a proclamation of sale ofmovable or immovable property under rule 38 or rule 52(2) of themovable or immovable property under rule 38 or rule 52(2) of theprincipal rules;principal rules;


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FORMSFORMS CONTDCONTD

xiii.xiii. Form No.I.T.C.P.14 ,for issuing a certificate of sale of movableForm No.I.T.C.P.14 ,for issuing a certificate of sale of movable

property under subproperty under sub--rule(2) of rule 44 of the principal rules.rule(2) of rule 44 of the principal rules.

xiv.xiv. Form No.I.T.C.P 15 , for issuing an order for payment under ruleForm No.I.T.C.P 15 , for issuing an order for payment under rule

47 of the principal rules;47 of the principal rules;

xv.xv. Form No.I.T.C.P 16, for issuing an order of attachment ofForm No.I.T.C.P 16, for issuing an order of attachment ofimmovable property under rule 48 of the principal rules;immovable property under rule 48 of the principal rules;

xvi.xvi. Form No.I.T.C.P 17 ,for issuing a notice to the defaulter forForm No.I.T.C.P 17 ,for issuing a notice to the defaulter for

settling a proclamation of sale under rule 53 of the principal rules;settling a proclamation of sale under rule 53 of the principal rules;

xvii.xvii. Form No.I.T.C.P 18, for making an order of confirmation of sale ofForm No.I.T.C.P 18, for making an order of confirmation of sale of

immovable property under subimmovable property under sub--rule(1) of rule 63 of the principalrule(1) of rule 63 of the principalrules;rules;

xviii.xviii. Form No.I.T.C.P 19 ,for issuing a notice to interested partiesForm No.I.T.C.P 19 ,for issuing a notice to interested parties

under the proviso to subunder the proviso to sub--rule(2) of rule 63 of the principal rules;rule(2) of rule 63 of the principal rules;


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FORMSFORMS CONTDCONTD

xix.xix. Form No.I.T.C.P.20,for issuing a certificate of sale of immovableForm No.I.T.C.P.20,for issuing a certificate of sale of immovable

property under rule 65 of the principal rules;property under rule 65 of the principal rules;

xx.xx. Form No.I.T.C.P 21,for issuing a certificate to defaulterForm No.I.T.C.P 21,for issuing a certificate to defaulter

authorising him to mortgage,lease or sell immovable propertyauthorising him to mortgage,lease or sell immovable property

under subunder sub--rule(2) of rule 66 of the principal rules;rule(2) of rule 66 of the principal rules;xxi.xxi. Form No.I.T.C.P.22 for issuing an order of attachment of aForm No.I.T.C.P.22 for issuing an order of attachment of a

business under rule 69 of the principal rules.business under rule 69 of the principal rules.


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APPOINTMENT ,POWERS ANDAPPOINTMENT ,POWERS AND

DUTIES OF RECEIVER.DUTIES OF RECEIVER.

48.48. Powers of a Receiver. A receiver shall have all such powers as toPowers of a Receiver. A receiver shall have all such powers as to

bringing in and defending suits and for realisation , managementbringing in and defending suits and for realisation , management

,protection and preservation of the property, the collection of the,protection and preservation of the property, the collection of the

rents and profits thereof, the application and disposal of suchrents and profits thereof, the application and disposal of such

rents and profits, and the execution of documents as the ownerrents and profits, and the execution of documents as the ownerhimself has,or such of those powers as the Tax Recovery Officerhimself has,or such of those powers as the Tax Recovery Officer

thinks fit.thinks fit.

49.49. Remuneration of a Receiver.Remuneration of a Receiver.

50.50. Duties of a receiver:Duties of a receiver:--

a)a) furnish such security as the TRO thinks fit,duly to account forfurnish such security as the TRO thinks fit,duly to account forwhat he shall receive in respect of the property.what he shall receive in respect of the property.

b) submit his accounts at such periods and in such forms as theb) submit his accounts at such periods and in such forms as the

TRO directs;TRO directs;


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DUTIES OF RECEIVER. CONTD.DUTIES OF RECEIVER. CONTD.

c)c) Pay the amount due from him as the TRO directs; andPay the amount due from him as the TRO directs; and

d)d) Be responsible for any loss occassioned to the property by his wilfulBe responsible for any loss occassioned to the property by his wilful

default or gross negligence.default or gross negligence.

2)2) The receiver shall maintain true and regular accounts of the receivershipThe receiver shall maintain true and regular accounts of the receivership

and shall maintain a daily cash book and also a ledger.and shall maintain a daily cash book and also a ledger.

3)3) Unless the TRO otherwise directs , the receiver shall open an account inUnless the TRO otherwise directs , the receiver shall open an account inthe name of receivership in such bank as the TRO may direct and shallthe name of receivership in such bank as the TRO may direct and shall

deposit therein all moneys received in the course of the receivership.deposit therein all moneys received in the course of the receivership.

4)4) Unless otherwise ordered , a receiver shall submit his account once inUnless otherwise ordered , a receiver shall submit his account once in

every three months.every three months.

51.51.Enforcement of Receivers duties:Enforcement of Receivers duties:--

1)1) where a receiver fails to submit his accounts at suchwhere a receiver fails to submit his accounts at such

periods and in such forms as the TRO may directs, theperiods and in such forms as the TRO may directs, the

TRO may direct his property to be attached until suchTRO may direct his property to be attached until such

accounts are submitted to him.accounts are submitted to him.


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DUTIES OF RECEIVER. CONTD.DUTIES OF RECEIVER. CONTD.

2). The TRO may make an enquiry as to the amount, if any due2). The TRO may make an enquiry as to the amount, if any due

from the receiver, as shown by his accounts or otherwise.from the receiver, as shown by his accounts or otherwise.

3). Where the receiver fails to pay any amount which he has been3). Where the receiver fails to pay any amount which he has been

ordered to pay within the period specified, the TRO may directordered to pay within the period specified, the TRO may direct

such amount to be recovered from the security furnished by thesuch amount to be recovered from the security furnished by thereceiver or by attachment and sale of his property.receiver or by attachment and sale of his property.

4) If a receiver fails to submit his accounts at such periods and in4) If a receiver fails to submit his accounts at such periods and in

such form as directed by TRO without reasonable cause orsuch form as directed by TRO without reasonable cause or

improperly retains any cash in his hand, the TRO may disallowimproperly retains any cash in his hand, the TRO may disallow

the whole or any portion of the remuneration due to him .the whole or any portion of the remuneration due to him .


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ARREST AND DETENTION.ARREST AND DETENTION.

53.53. Prison in which defaulter may be detained.Prison in which defaulter may be detained.-- A personA person

against whom an order of detention has been passedagainst whom an order of detention has been passed

may be detained in the civil prison of the district inmay be detained in the civil prison of the district in

which the office of the TRO ordering the detention iswhich the office of the TRO ordering the detention is

situate.situate.

54.54. Subsistence allowance.Subsistence allowance.-- The subsistence allowanceThe subsistence allowance

shall be supplied by the TRO by monthly instalments inshall be supplied by the TRO by monthly instalments in

advance before the first day of each month.advance before the first day of each month.


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FORMS.FORMS.

55.55. The following forms , which may be so varied as theThe following forms , which may be so varied as thecircumstances of each case may require, shall becircumstances of each case may require, shall beused for the purpose mentioned against each:used for the purpose mentioned against each:

i.i. Form No.I.T.C.P.25, for issuing a notice to show cause why aForm No.I.T.C.P.25, for issuing a notice to show cause why awarrant of arrest should not issue under rule 73 of the principalwarrant of arrest should not issue under rule 73 of the principalrules;rules;

ii.ii. Form No.I.T.C.P .26, for issuing a warrant of arrest under Part VForm No.I.T.C.P .26, for issuing a warrant of arrest under Part Vof the principal rules;of the principal rules;

iii.iii. Form No. I.T.C.P 27, for issuing a warrant of detention under PartForm No. I.T.C.P 27, for issuing a warrant of detention under Part

V of the principal rules;V of the principal rules;iv.iv. Form No.I.T.C.P 28,for issuing an order of release under rule 77Form No.I.T.C.P 28,for issuing an order of release under rule 77

or rule 78 or rule 79 of the principal rules.or rule 78 or rule 79 of the principal rules.


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EMPLOYEES PROVIDENT FUND ORGANISATIONEMPLOYEES PROVIDENT FUND ORGANISATION

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