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Guide to Recovery of Direct Taxes

Guide to Recovery of Direct Taxes
Book Details
Name of the Book:Guide to Recovery of Direct Taxes
Authors / Editors: Syamal Datta
Page Count:187
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Collection and recovery is a subject which is of importance mainly to the Income ax department rather than to the assessees. Probably due to this, there is almost no publication on this subject from private publishers. Departmental publications have also been very few. Even those few were brought out many years back from now. Most importantly, those books incorporated only the relevant legal provisions of Income Tax Act, 1961, second Schedule thereto, Income Tax (Certificate Proceedings) Rules, 1962 and case laws on those provisions. But from my own experience while working as Assessing Officer and Tax Recovery Officer as well as from my colleagues including higher officers and subordinate staff members I have seen that while legal position is available to a considerable extent from those presently available books, a vast cloud of doubt, confusion and ignorance is looming large in their mind regarding many practical aspects. As a result, on many occasions they have been groping in the dark. This book is intended to fill this void. Special emphasis has been given to the works under Second Schedule though all the general provisions with which the Assessing Officers work for collection & recovery have also been discussed at great length. Though it is the Tax recovery Officers who mainly work with the Second Schedule, the Assessing Officers also work with it while making provisional; attachment u/s 281. They have to follow Second Schedule while working u/s 226(5) read with Third Schedule also. Though the Assessing Officers and Tax Recovery Officers are given vast power for recovery and other works under Income Tax law, their works are extremely sensitive. Therefore detailed and discerning study is essential on these subjects. I have incorporated in this book not only legal provisions of Second Schedule, Income Tax (Certificate Proceedings) Rules, 1962 and relevant ones of Income Tax Act, 1961 along with a large number of important case laws and circulars/ notifications on those provisions but also some other allied Acts like Indian Penal Code, 1860, Criminal Procedure Code, 1973, Civil Procedure Code, 1908, The Negotiable Instruments Act, 1881, The Companies Act, 1956, The Registration Act, 1908, The Transfer of Property Act, 1882, The Sale & Supply of Goods Act, 1994, General Clauses Act, 1897 and Taxation Laws (Continuation and validation of certificate proceedings) Act, 1964. I have also incorporated the samples of relevant forms and registers to be used by departmental officers for collection & recovery. The only reported case on arrest and detention by a Tax Recovery Officer has also been reproduced in this book to give the departmental officers an idea how the courts of law scrutinize our actions so that they can take lessons for future. Lastly, but most importantly, I have included stories of three officers of the department where they have narrated their fascinating success in the realm of collection & recovery achieved despite many obstacles during their tenure as Tax Recovery Officer. I hope that these stories will kindle lights of hope, inspiration and finally, action in many officers of the department. All feedbacks will be most welcome.


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