India - Income Tax Act 2010 - Saarc

1.983 SCH. II - PROCEDURE FOR RECOVERY OF TAX R. 88powers of a civil court while trying a suit for the purpose of receiving evidence,administering oaths, enforcing the attendance of witnesses and compelling theproduction of documents.Continuance of certificate.84. No certificate shall cease to be in force by reason of the death of thedefaulter.Procedure on death of defaulter.85. 20 [If at any time after the certificate is drawn up by the Tax RecoveryOfficer] the defaulter dies, the proceedings under this Schedule (exceptarrest and detention) may be continued against the legal representative of thedefaulter, and the provisions of this Schedule shall apply as if the legal representativewere the defaulter.Appeals.86. 21 [(1) An appeal from any original order passed by the Tax Recovery Officerunder this Schedule, not being an order which is conclusive, shall lie to theChief Commissioner or Commissioner.](2) Every appeal under this rule must be presented within thirty days from thedate of the order appealed against.(3) Pending the decision of any appeal, execution of the certificate may be stayedif the appellate authority so directs, but not otherwise.22[(4) Notwithstanding anything contained in sub-rule (1), where a Chief Commissioneror Commissioner is authorised to exercise powers as such in respect of anyarea, then, all appeals against the orders passed before the date of suchauthorisation by any Tax Recovery Officer authorised to exercise powers assuch in respect of that area, or an area which is included in that area, shall lie tosuch Chief Commissioner or Commissioner.]Review.87. Any order passed under this Schedule may, after notice to all personsinterested, be reviewed by the 23 [Chief Commissioner or Commissioner],Tax Recovery Officer or other officer who made the order, or by his successorin office, on account of any mistake apparent from the record.Recovery from surety.88. Where any person has under this Schedule become surety for the amountdue by the defaulter, he may be proceeded against under this Schedule asif he were the defaulter.20. Substituted for “If at any time after the issue of the certificate by the *Assessing Officerto the Tax Recovery Officer” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f.1-4-1989.*Substituted for “Income-tax”, ibid., w.r.e.f. 1-4-1988.21. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to itssubstitution, rule 86 was substituted by the Finance Act, 1963, w.r.e.f. 1-4-1962 andFinance (No. 2) Act, 1971, w.e.f. 1-1-1972.22. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to itssubstitution, sub-rule (4) was inserted by the Finance (No. 2) Act, 1971, w.e.f. 1-1-1972.23. Substituted for “Tax Recovery Commissioner”, ibid. Earlier, it was inserted by the Finance(No. 2) Act, 1971, w.e.f. 1-1-1972.