In such cases the recoveries made by the employer shall be limited to the contributions made by him to the individual account of the employee, and to interest (sim- ple and compound) credited in respect of such con ribu- tions and accumulations thereof, in accordance wit the regulations of the fund. "
[s- 580(1) (g) The accumulated balance due to an employee: shall £53] °a'1'°' be payable on the day he ceases to be an employee of the employer maintaining the fund ........
f [s~ 580(1) (h) Save as provided in clause (g), or in accortiance 001- with such conditions and restrictions as thei Cen- tral Government may, by rules, prescribe, no por- tion of the balance to the credit of an employee shall be payable to him. 3 Section 29z_ (1) Notwithstanding anything contained in section Relaxation of 290(a) [38C(l), (a) main para], the Commissioner may, if °°ndM°nS- he thinks ﬁt, and subject to such conditions, if any, as he [s-' 580(1) thinks proper to attach to tljeirecognition, accord r og'ni--
(a)» Prov-l tion to a fund maintained byg an employer whose pritcipal 257 Clause 291 place of business is not in India, provided the proportion of employees ............. ..employed outside India does not exceed ten per cent.
(2) Notwithstanding anything" contained in section 290(b) [58C(1) (b) main para], an employee who retains his employment while serving in the armed forces of the Union or when taken into or employed in the national ser- vice under any law for the time being in force, may, whe- ther he receives from the employer any salary or not, .con- tribute to the fund during his service in the armed forces of the Union or while so taken into or employed in the national service a sum not exceeding the amount he would have contributed had he continued to serve the employer.
(3) Notwithstanding anything contained in section 290(d) [58C(l)(d) main para] or section 290(g) [58C(1)
(g), earlier part],--
(a) at the request .... .. made in writing by the em- ployee who ceases to be an employee of the«em- ployer maintaining the fund, the trustees of the fund may consent to retain the whole or any part of the accumulated balance due to the employee to be drawn by him at any time on demand;
(b) where the accumulated balance due to an employee who has ceased to be an employee is retained in the fund in accordance with clfause (a) of this sub- section, the fund may consist also of the accumu-' lated balance due to "the e loyee ..... ..'..and of interest (simple and compoun ) in respect thereof (-4) Subject 'to any rules which the -Central Govern- ment may make in this behalf, the Commissioner may, in respect of any particular fund, relax the provisions of sec- tion 290(c) [58C (1) (c)]----
(a) so as to permit the payment of larger contribu- tions by an employer to the individual accounts of employees whose salary does not exceed ﬁve hundred rupees per mensem; and
(b) so as to permit the crediting by employers to the , individual accounts 'of emplpyees 'of periodical bonuses or other contributions of a contingent nature, where the calculation and payment of such bonuses or other contributions is provided for on deﬁnite principles by the regulations of the' fund.
(5) Notwithstanding anything contained in section 290
(h) [58C(1)(h)], .... .. in order to enable an employee to pay the amount of tax assess» d on total income as de- termined under section 299( tled to withdraw from the alances his "credit in the [5- 58_C(!)
b) Proviso].
[s. » 580(1) (3), ' paw] 5300) (dj, Provism] [..i§so.1 [s- 's8J(a.).1 [5sJ~l(§].s,, he shall be enti- . ' latter 258 Clauses 291-296 recognised provident fund a sum not exceeding the dif- ference between such amount and the amount to which he would have been assessed if the transferred balance referred to in section 299(3) [s. 58J(3)] had not been in- cluded in his total income.
section 292 Where there is a_ repugnance between any regulation Rcpugnancy of a recognised provident fund and any provision of this ;. 1-¢gu[3ﬁon5_ Chapter or of the rules made thereunder, the regulation [3, 53(;(,)_] shall, to the extent of the repugnance, be of no effect.
The Commissioner may, at any time, require that -such iepiégnance shall be removed from the regulations of the un .
Treatment of contributions and balances.
Section "293. Any sum paid by an employer by way of contribution EmP193b:¢r'-5 towards a recognised provident fund shall be deducted in ﬁ(';:"'"fl'en computing his income for the purpose of assessment.' deducted in assessing his Income.
[New] That portion of the annual accretion in any previous section 294. year to the balance at the credit of an employee partici- Employe,-S pating in a recognised provident fund as consists of--;'
(a) contributions made by the employer in excess of buti0ns_ ten per cent. of the salary of the employee, and 4 when écemcd (b) interest credited on the balance to the cred t of ;'c'C:fv;3°°'§° the employee in so far as it exceeds one-thi, of cmploym Y the salary of the employee or is allowed at agrate [s. 58E.] . exceeding the rate ﬁxed by the Central Go em-
réient in this behalf by notiﬁcation in the O cial azette, ' shall be deemed to have been received by the emp yee in that previous year and shall be included in his _ota1 income for that previous year, and shall be liable t¢ in- come-tax and super-tax ?
section 295_ An employee participating in a recognised prov '2 ent Employee's fund shall be entitled to a deduction, from the amou t of contribqtions income-tax on his total incomeiwith which he is charg ble . ' g"°'"P"°" for any assessment year, of an amount equal to the i -
[ST'58F_] tax calculated at the average rate of income-tax on his own contributions to his individual; account in the fund in the previous year, in so far as the aggregate of such contribu- , tions .... ..does not exceed one-ﬁfth of his salary in that pre-
vious year or eight thousand rupees, whichever is less.
_ ....... ..The accumulated balance due and becoming Fay- Scction 296.
able to an employee participating in a recognised provi ent £:1C,:,T:lE,t:d fund shall be excluded from the computation of his otal clusion from income----
total income.
[s. 58G (2) ,E.;.;L,é,7l§ti(); (1) if he has rendﬁ conwuous service withfiis em.
vno, part] ' player for a p d of e years or more, or 2.59 Clauses 296-299
(ii) if, though he has not rendered such continuous ser- vice, the Commissioner ....... .., being of the opinion that the service has been terminated by reason of the employee's ill-health, or by the contraction or discontinuance of the employer's business or other cause beyond the conﬁol of the employee, allows the employee the beneﬁt of this section.
.(1) Where the accumulated balance due to an employee Section 297. participating in a recognised provident fund is included in Tax 0,, am... his total income owing to the provisions of section 296 [58G muluted ba- (2)] not being applicable, the Income--tax Officer shall ca1- '9-"W culate the total of the various sums of income-tax and [8-58G(3)] super-tax which would have been payable by the employee in respect of his total income for each. of the years con- cerned if the fund had not been a recognised provident fund, and the amount by which such total exceeds the total of all sums paid by or on behalf oflsuch employee by way of tax for such years shall be payableby the employee in addition to any other income-tax and super-tax for which he may be liable for the previous year in which the accu- mulated balance due to him becomes payable.
(2) Where the accumulated balance due to an employee [s. I 58G(1). participating in a recognised provident fund which is not lattdr part]- included in his total income under the provisions of section 296 [58G (2)] becomes payable ....... .., an amount equal to the aggregate of the amounts of super<tax on annual ac- cretions that would have been payable-under section 58E of the Indian Income-tax Act, 1922, for any assessment year ,1 gr 1922, upto and including the assessment year 1932-1933, if the if Indian Income--tax (Second Amendmen Act, 1933. had come ,3 3 ,933_ into force on the 15th March, 1930, s l" be payable by the 1 employee in addition to any other tars: payable by him for the previous year in which such balance becomes payable.
The trustees of a recognised provident fund, or any Scciiion 298. ' person authorised by the regulations of? the fund to make don at payment of accumulated balances due' to employees, shall, 50,, of in- in cases where section'297 (1) £58G(3)}§ applies, at the time c an accumulated balance due 0 an em loyee is paid, de- Yab duct therefrom the amount payable uxl r section 297 (1) 3°" [S. 58G(3)] ....... .., and all the provisio' ' of sections 206 to 211 [18(4) to 18(9)] shall apple as if M e accumulated bal-l [*- ance were income chargeable nder the-jhead "Salaries".
E C68.
(1) Where recognition is accorded :';.to a provident fund sec on 299, with existing balances, an account shall be made of the T, tmmt of fund up to the day before the day on which the recognition baﬁace in takes eﬁect, showing the balance to tile', credit of each em-' n; Y recog- ployee on such day, and containing such further particulars "ST P"°""
as the Central Board of Revenue may prescribe. . gfn _ (2) The account shall al sho .1. in respect of the [s- E J(2)l- balance to the credit of each ﬁiploy Jhe amount thereof which is to be transferred to 1: t em , ' ee's account in the .
[8- 53 J(3)l [=- 53J(5)l-
Section 300 260 Clauses 299-301 provident fund, and such amount (hereinafter transferred balance) shall be shown as the balance to hlS credit in the recognised provident fund on the date on which the recognition of the fund takes effect, and sub-section (3) of this section and sub-section (5) of section 291 [s. 58J(3) (4)] shall apply thereto.
Any portion of the balance to the credit of an em- ployee in the existing fund which is not transferred to the recognised fund shall be excluded from the accounts of the recognised fund and shall be" liable to income-tax and super-tax in accordance with the provisions of this Act, recognised called his 'other than this Chapter.
(3) Subject to such rules as the Central'Board of Reve- nue may make in this behalf, the Income-tax Officer shall make a calculation of the aggregate of all sums com rised in. a transferred balance which would have been lia 1e to income-tax if this Chapter had been in force from the date of the institution of the fund, without regard to any tax which may have been paid on any sum, and such aggregate (if any) shall be deemed to be income received by the em- ployee in the previous year in which the recognition bf the fund takes effect and shall be included in the employee's total income for that previous year, and, for the purposes of assessment, the remainder ofthe transferred b ance shall be disregarded but no other exemption or reli f, by way of refund or otherwise, shall be granted in respect of any sum comprised in such transferred balance:
Provided that, in cases of serious accounting diﬂiculty, the Commissioner shall have power, subject to the said rules, to make a summary calculation of such aggregate.
(4) Nothing in this section shall affect the rights of the persons administering an unrecognised provident fund or dealing with it, or with the balance to the credit of any individual employee, before recognition is accorded, in any 'manner which may be lawful.
Other provisions (1) The accounts of a recognised provident fund: shall Accounts of be maintained by the trustees of the fund and shalllbe in recognised provident funds.
[s. 58--I] Section 301.
Appeals.
[3-' 58 3(4)] such form and for such periods. and shall contain such particulars, as the Central Board of Revenue may, pres- cribe. i (2) The accounts shall be open to inspection at all rea- sonable times by Income-tax authorities, and the trustees shall furnish to the Income-tax-Oﬂicer such abstracts there- of as the Central Board of Revenue may prescribe.
An employer objecting to an order of the_ Commis- sioner refusing to recognise or an order withdrawing ecog- nition from a provident fund , y appeal, within _s1xt days of such order, to theiCentrali card of Revenue. 3 1 261 Clauses 301-303 . The appeal shall_be in the form and shall be verified in the manner prescribed by the Central Board of Revenue.
(1) Where an employer who maintains a provident fund Section 302. (whether recognised or not) for the beneﬁt of his employees Treatment of and has not transferred the fund or any portion of it, trans- fundtfamfcr fers such fund or portionto trustees in trust for the em- 'id by °"" ployees participating in the fund, the amount so transfer- t° red shall be deemed to be of the nature of capital expendi- [S 5B_K] ture. ' (2) When an employee participating in such fund is paid the accumulated balance due to him therefrom, any portion of such balance as represents his share in the amount so transferred to the trustee (without addition of interest, and exclusive of the employee's contributions and interest thereon) shall, if the employer has made effective arrangements to secure that tax. shall be deducted at source from the amount of such share when paid to the employee, be "deemed to be an expenditure by the employer within the meaning of section 37 [clause (xv) of sub-section (2) of section 10], incurred in the previous year'in which the accumulated balance due to the employee is paid. -
(1) All rules made under this Chapter shall be subject Sectiofl 303» to the provisions of section 329 (4) [sub-section (5) of sec- f'l°"!"°T"
- eating to tion 59]. _ ml' .
/ [s. 53 L.] (2) In addition to any power conferred by this Chap- ter, the Central Government may make rules-
(a) 'prescribing the statements and other information to be submitted with -an application for recogni- tion ; ' '
(b) limiting the contributions to a recognised provi- dent fund by employees of a company who are shareholders in the company ;
(c) providing for the assessment by way of penalty of any consideration received by an employee for an assignment of, or creation of a charge upon, his 'geneﬁcial interest in a recognised provident und ;
(d) determining the extent to and the manner in which exemption from payment of income-tax and super-tax may be granted in respect of contribu- tions and interest credited to the individual ac- counts of employees _in a provident fund from which recognition has been withdrawn; and
(e) generally, to carry out the purposes of this Chap- ter and to secure such further control » over the recognition of provident fun land the adminis- , tration of recognised provide _ {funds as it may ;-- deem requisite. ' 3"-
262Clauses 304-305 s°°'i°" 3°4- This Chapter shall not apply to any provident fund to A 1' ' . .
,,f"{',,',',"§.f,';;',, which the Provident 'Funds Act, 1925, applies. ter.
[s. 58M] ' IQ of 1925 %°c°§:$'iox1;!:5- _ In this Chapter, unless the context otherwise re- [s_ 58A] q'u'L'I'€S,--- I p
(a) a "recognised provident fund" means a provident fund which has been and continues to be recog- nised by' _the Commissioner, in accordance with the provisions of this Chapter;
(b) an "employer" means any person who maintains a provident fund for the beneﬁt of his or its em- , ployees, being-
(i) a Hindu undivided family, company, ﬁrm or other association of persons, or
(ii) an individual engaged in a business, profession or vocation whereof the proﬁts and gains e as- sessable to income-tax under the head " .'roﬁts and gains of business, profession or vocation', .... ..
(c) an "employee" means an employee participating in a provident fund, but does not include a per- sonal or domestic servant;
behalf of any employee out of his salary, or y an employer out of his own monies, to the indi 'dual account of an employee, but does not includv sum credited as interest; 1
(d) a "contribution" means any sum credited by gr on any
(e) the "balance to the credit" of an employee means the total amount to' the credit of his individual account in a provident fund at any time;
of an employee means the increase to such b lance in any year, arising from contributions a ,d in- terest; '
(f) the "annual accretion" to the balance to the Eredit
(g) the "accumulated balance due" to an em loyee means the balance to his credit, or such p rtion thereof as may be elaimable by him under the regulations of the fuhd, on the day he ceases to be an employee of the employer maintaining the fund; and '
(h)_ the "regulations of a .-fund" means the specia* body of regulatio ' gove " g the constitution a ad- ministration'?
fa pa ular provident fund.
,.
4' 5 l 1? l »' .I:~ 2 am .I 263 Clauses 306-30.7 CHAPTER xxv APPROVED SUPERANNUATEON FUNDS Approval (1) The Central Board of Revenue may accord appro- Section 306. val to any superannuation fund or any part of a superan- -"PPT°V"""" nuation fund which in its opinion complies with the re- ':f":'d'":',:,l guirements of section 307 [58P]i, and may at any time With- "pm ' raw such approval, if in its opinion, the circumstances of [" 5&0] the fund or part cease to Warrantthe continuance of the approval. ' -
(2) The Central Board of Revenue shall communicate in writing to the trustees of the -fund the grant of approval with the date on which the approval is to take effect, and, where the approval is granted subject to conditions,- those conditions.
(3) The Central Board of Revenue shall communicate in writing to the trustees of the fund.» any withdrawal of approval with the reasons for such Withdrawal and the date on which the Withdrawal is to take effect.
(4) The Central Board of Revenue shall neither refuse nor withdraw approval to any superannuation fund or any part of a superannuation fund unless it has given the trus-
tees of that fund a reasonable opportunity of being heard in the matter.
(1) In order that a superannuation fund may receive SecI::on3o7. and retain approval, it shall satisfy the 'conditions set out Con<"ti0nI below and any other condition: which the Central Govern- f°" '°""" ment may, by rules, prescribe-- T [=- 5 1' 4(a) the fund shall be a fund estalflished under an ir- ma ypara] revocable trust in connection: with a trade or = undertaking carried on in India;
(b) the fund shall have for its sol ij purpose the provi- sion of annuities for employ g s in the trade or undertaking on their rqtiremen at or after a speci- ﬁed age or on their beboming ncapacited prior to such retirement, 'or for the \idows, children or dependants of persons ?Who arq or have been such employees on the deatli of thoqeipersons; and
(c) the employer in the trade or undertaking shall be ' a contributor to the fund, i 1 (2) ....... ..The Central Bo ad of avenue may, if it [s. 51:, thinks ﬁt and subject to sup cond ibhs, if any, as it Prov 1 thinks proper to attach to the approval', approve a fund or any part of a fund-- -
(i) notwithstanding that the rules of the fund provide for the return in cerrt{ain contingencies of contribu- tions paid to the fu d, or
(ii). if the main purpose of e fun is the provision of such annuities as afo said, ' fthstanding that such provision is not i sole p e, or -
t
264. Clauses 307-310
(iii) notwithstanding that the trade or undertaking in connection with which the fund is established is carried on only partly in India.
[New] (3) Where there is a repugnance between any rules of an approved -superannuation fund or the terms of the in- strument under which the fund is established and any pro- vision of this Chapter or of the rules made thereunder, the rules of the fund or the terms of the instrument under which the fund is established, as the case may be, shall, to the extent of the repugnance, be of no effect; and the Central Board of Revenue may at any time require that ' such repugnance shall be removed from the rules of the fund or the terms of the instrument, as the case may be.
section 303, (1) An application for approval of a superannuation Application fund or part of a superannuation fund for any assessment '°' 3PP'°"a'- year shall be made in writing before the end of that year [=- 58 Q] by the trustees of the fund to the Income-tax Officer by whom the employer is assessable; and shall be accompanied by a copy of the instrument under which the fund is estab- lished and by two copies of the rules and of the accounts of the fund for the last previous year for which such ac- counts have been made up. The Central Board of Revenue may require such further information to be supplied as it thinks proper.
(2) If any alteration in the rules, constitution, objects or conditions of the fund is made at any time after the date of the application for approval, the trustees of the fund shall forthwith communicate such alteration to the Income-tax Oiﬁcer mentioned in sub-section (1), and in default of such communication any approval given ;sha11, unless the Central Board of Revenue otherwise orders, be deemed to have been withdrawn from the date on which the alteration took effect. . E .Treatment of investments and contributions.
Section 09. , _ . . r .
Income mm approved superannuation fund, and any capital gains aris- investmcnts. ing from the sale, exchange or transfer of capital assets of [s. 58R main such fund, shall not be included in the total income bf the Para» Part] person in receipt thereof. .
Section 310. .... ..Any sum paid by an employer .... ..by way at con-
F-mp1_°ver'= tribution towards an approved superannuation fun shall .... ..be deducted in computing' his income .... ..for the pur-
Pcducﬁon pose of assessment: - ' 3 01'.
[s. 58R, main ?
Para. part] Provided .... ..that where the contribution is not 23 ordi-
[s. 58R, 2nd nary annual contribution, it shall be treated as_ the entral Pr°V-] Board of Revenue may direct, either as a deduction for the year in which -the sum is paid, or as a deduction to be spread over such petiod of years as the Central Bohrd of Revenue thinks proﬁer. ' % .... ..Income derived fromfinvestments or deposits of an 265 ' Clauses 311-315 Where the assessee is an employee participating in an 5°°*i°n 1;!!- approved superannuation fund, any sum paid in the pre- f'"'P'F'bV°°' vious year by him by way of contribution towards the super- -°"'" "' annuation fund shall, in so far as such sum is an ordinary exempt. annual contribution, be treated for allthe purposes of this [s_ 531;, min Act as if it were a sumto which the provisions of section pan, part 88 [15] apply. .and_ 1 1st . proviso Where any amount standing to the credit of an em- Section 3m_ ployee in an approved superannuation fund is paid to the Contribution employee during his lifetime but not at or in connection PM '° W- with the termination of his employment, the amount so pl°"°°_Wh°"
paid-shall be deemed for the purposes of income-tax (but '§Z°§.'§§nc. to not for the purposes of super-tax) to be income of the em- [5, 533 0)] ' ployee of the previous year in which it is so paid to him. .
Where any amount standing to the credit of an em- Section. 3:3. ployee in an approved superannuation fund is paid to the Dcductwn QT employee during his lifetime but not at or in connection ""' °" °°"'"' with the-termination of his employment, .......... ..income-- I';"';',':' 132,? tax (but not super-tax) on the amount so ....... ..paid shall, ployee.
except in the case of an employee whose employment was [3, 533 (2)] carried on abroad, be deducted by the trustees of the fund at the average rate of income"-tax at which the employee was liable to income-tax during the preceding three years or during such period, if .less than three years. as he was a member of the fund, and shall be "paid by the trustees to the credit of the Central Government within the pre-
scribed time and in such manner as the Central Board of Revenue may direct. .
Other provisions.
Where an employer deducts from the emoluments paid Scction_ 314- to an employee or pays on his behalf any contributions of D°d'--'°"°"
. that employee to an approved superannuation fund, he shall if?' 9" °f ' include all such deductions or payments in the return b.,t;;,n:°mf,: which he is required to furnish under section 166(2) [21]. be If of cm oyec to , be included in return. ' [3-El3Tl If a fund or a part of a fund for any reason ceases to Secton' 315. be an approved superannuation fund, the trustees of the Liabilities of fund shall nevertheless remain liable ..to account for tax '"'-""°" °"
on any sum paid_--- T a:pp="£vw:'f
(a) on account of returned contributions (includingf'"'- 1 interest on contributions, if any), and [" 53m
(b) in commutation or in lieu of annuities, in so far as the sum so paid is in respect of contribu- tions made before the fund or part of the fund ceased to be an approved superannuation fund under the provisions of this Chapter.
266 i 3 ' Clauses 316-317 aglg The ltrusteeshof ant aglgpiéovetd superannugctlion fubd . an em 0 er w 0 con ri u es 0 an approv supe E: ,.£';;,::he.,(} tio¥1 furliod syhall, when required by notice from the I supcrannua- tax Ofﬁcer, within such period, not being less than' tion f"nd=- one days from the date of the notice, as may be 3 [s. 58V] in the notice, furnish such return, statement, part' information, as the Income-tax Oﬁicer may require.
4: a n: s an e ' an. an e /__, \ V A_ | ~ -
at an t 3 8 0 O 3 I 'are it t :3 e an at an ;
5°°ti°n 317- (1) All rules made under this Chapter shall be i bject £'§;:i°"s'f; to the provisions .of section 329(4) [sub-section (5) 'f sec-
1-u1cs_ .
[NW1 . . . ' (2) In addition to any power conferred by this Chapter, the Central Government may make rules--- , '
(a) prescribing the statements and other informaiion to be submitted with an application for appr val;
(b) prescribing the returns, statements, particul rs, or information which the Income-tax Oﬁicer y re- quire from the trustees of an approved super nnua- tion fund or from the employer; ; \
(c) limiting the ordinary annual contribution a i any ~ other contributions toan approved superann tion fund by an employer; A I
(d) providing for the assessment by way of pe lty of any consideration received by an employee or an assignment (if, or "creation of a charge up , beneﬁcial interest in 'an approved superann tion fund; e
(e) determining the extent to and the manner in hich exemption from payniernt of income-tax and per- tax may be granted in respect of any paymen made from a superannuation fund from which ap al has been withdrawn; Y
(f) providing for the withdrawal of approval ' the case of a fund which ceases to satisfy the r uire- ments of this Chapter or of the rules made ,here- under; and 5
(g) generally, to carry out the purposes of this pter and to secure such further control over the appro- val of superannuation funds and the administration of approved superannuation funds, as it may deem requisite.
Clauses 318-320 ' In this Chapter, unless the context otherwise 'requires,-- Section 318 . Deﬁnitions.
(21) "approved superannuation fund" means a super- [s. 58N'1 annuation fund or any part of a superannua- tion fund which hm been and continues to be approved by the Central Board of Revenue in accordance with the provisions of this Chapter;
77 H
(b) "employer , employee" and "contribution" have, in relation to superannuation funds, the meanings assigned to those expressions in section 305 [58A] in relation to provident funds; _
(c) "ordinary annual contribution" means an annual contribution of a ﬁxed amount or an annual con- tribution computed on some deﬁnite basis by refe- rence to the income chargeable under the head "Salaries", the contributions or the number of mem- bers of the fund.
CHAPTER XXVI MISCELLANEOUS A.--Miscellaneous provisions.
Income which has once been charged to income-'-tax or Section 3x9. super-tax in the hands of any person for any assessment Barbfdoublc year shall not be charged again to income-tax or super- 3"3{1'1°"A""' tax, as the case may be, in the hands of the same person, °' ° °" either for the same assessment year or for a diﬁerent [NW] assessment year. ' (1) A notice or requisition under this Act may be serv- Section 320- ed on the person therein named either by post or as if it S°"'*.°°- °f were a summons issued by a court underathe Code of Civil Procedure, 1908. 5 ongog, (2) Any such notice or requisition may be addressed-
(a) in the case of a ﬁrm or a Hindu undivided family, ' .......... ..to any member; of the ﬁrm or to the mana- ger "or any adult male member of the family;
(b) in the case of a local authority, company, or other association of persons, ........ .., to the principal officer thereof ;
(c) in the case of any oth persom(gnot being an indi.- ; vidual), to the person who mfqages or controls i his afairs. E 2 A ~ A 18--l Law Com.I58.
2.68 Clauses 321-323 32:3 (1) After a findinﬁi of total partition has been recorded noﬁcc when by the Income-tax O Y _cer under section 181 [25A] in res- family is pect of any Hindu famil , notices under this Act in respect gisruptid 9: of the income of the Hin u family shall- rm e c., is _ , . _ _ dissolved. T (a) in the case of a notice under section 154 [sub-section [New (1) of section 34], be served on all personswho were members of the Hindu family immediately before the partition and the legal representative of any such member who is deceased ; and
(b) in other cases, be served on the person who was the last mana er of the Hindu family, or, if such person is dea , then on all adults who were mem- bers of the Hindu family immediately before the partition.
(2) Where a ﬁrm or other association of persons i dis- solved, notices under this Act in respect 0 the income of the ﬁrm may be served on any person who was a partner (not being a minor) or member of the ﬁrm or association, as the case may be, immediately before its dis-
solution.
§°°''.°" 3"} _ Where an assessment is to be made under sectio 185 ﬁfe [25(1)], or section 91(1) [section 25(3), latter half 0 sec- cm or (5,- tion 25(4) main para, latter half], the Income-tax cer continued may serve on the person Whose income .......... ..is to be
- b"'"'°3'- assessed, or in the case of a ﬁrm, on any person iwho It 25 (6)1 was a member of such ﬁrm at the time of its dibcon-I tinuance, or, in the case of 1 company, on the pri cipal ofﬁcer thereof, a notice containing all or any of the re uire- ments which may be included:.in a notice under sectio 143 (2) [s. 22(2)], and the provisions of this Act shall, far as may be, apply accordingly as if the notice were a riotice issiled under section 143(2) 22(2)]. T:
r sec:io_n 323. _ (1) There shall be endorsed on every document hich Mayllgns 0f has been placed on the record' by any Income-tax aut ority °""' "" the following particulars, .namely-- , [New]
(a) the number ofthe case, _,
(b) the name of the person producing the docu jent,
(c) the date on which it wasproduced, and E
(d) a statement of its having been so placed oh the record; 3 and the endorsement shall be signed or initialled by the Income-tax authority. I! (2) Where any Income-tax authority bases any or er or any part of the order on any document, the Inca -tax authority shall eacpreqsly ma aa reference in its or er to such document, giving parti ldrs sufficient to identi the document. ' § l i 269 Clause 324 (1) Any assessee who is entitled or required to attend Se tion 324. before... ....... ..any Income-taxauthority in connection with A °8ran_°e any proceeding under this Act otherwise than when requir- :'eV':"'h°t"s°d ed under section 136 [37] to attend personally for examina- ,i3:,°s°n 1' tion on oath or aﬂirmation, may, subject to the other pro- 5 61 (1) visions of this section, attend by an authorised representa- pg"; tive.
(2) For the purposes of this section, "authorised repre- sentative" means a person authorised by the assessee in writing to appear on his behalf, being-
gsa; ]61 (1).
(i) a relative of or a person regularly employed by [Sp 61 (In the assessee ; or .......... .. payt]
(ii) ...... ..any officer of a Scheduled Bank with which is 51 <2)<01 the assessee maintains a current account or has other regular dealings ; or
(iii) any legal_practiti_oner who is entitled to practise [s_5, (2)(;;)] in any civil court in India ; or
-. .. . 6
(iv) an accountant , or £2" ' ('l
(v) any other person who, immediately before the [sf 5, M commencement of this Act,;, was a lawyer, an pan, and accountant or an Income-ta.rV practitioner within 515(2) (M1 the meaning of sub-section (2) of section 61 of I the Indian Income--tax Act, 1922, and was actually ,1 {or 192, practising as such. ' 2 Explanation;--In this section, "accountant" means a [§_-. 51 (2) chartered accountant within the meaning of the Chartered ("W Accountants Act, 1949, and includes, in relation to any State, 33:" '949 any person who by virtue of the PT0v1lsions of sub-section ' (2) of section 226 of the Companies Act', 1956, is entitled to I 3% !955 be appointed to act as an auditor of companies registered j in that State. . ;
ment service after the 1st day.ofsApril;, 1938, shall be.quali- m n . para.
ﬁed to represent an assessee under sub-section (1); and if P any legal practitioner or .......... ..accountant is found guilty of misconduct in connection with an%income--tax proceed- t (3) No person who has been dismissed from Govern-[23:61 (3), ings by the authority empowered to t Q disciplinary action against members of the profession 'which he belongs. .......... ..he shall be thenceforward disqualiﬁed to represent an assessee .......... ..under sub-section (1). A (4) ....... ..If any person, other than a legal practitioner 55- . 5' (3) or accountant, is found guilty of .......... ..misconduct in con- :'3't']' 9"' nection with any income-tax proceedings by the prescribed authority, the prescribed aut rity , direct that he shall u be thenceforward disqualiﬁed' to relpws nt an assessee un- der sub-section (1) : 2 if 5 [s. 61 Prov.] (3)! [New] [I of 1922.
Receipt to be given.
[s. 62] Section 326.
Indemnity.
[s. 65] Section 327-
Bar of suits in civil court.
[s. 67] Section 328.
Act to have effect pend-
ing legislative provision for charge of tax.
[s. 67 B] Section 329.
Power to make rules.
[s. 59] 270 _ Clauses 324-329 Provided that-
(a) no such direction shall be made in respect of any person unless he is given a reasonable opportunity of being heard;
(b) any person against whom such direction is made may, withinone month of the making of the direc- tion, appeal to the Central Board of Revenue to have the direction cancelled ; and A
(c) no such direction shall take effect until one month from the making thereof, or, when an appeal is preferred. until the disposal of the appeal.
(5) A person disqualiﬁed to represent an assessee by virtue of the provisions of sub-section (3) of section 61 of the Indian Income-tax Act, 1922. shall be disqualiﬁed to represent an assessee under sub-section (1).
A receipt shall be given for any money paid or recover- ed under this Act.
Every person deducting, retaining, or paying any-'tax in pursuance of this Act in respect of income belonging to another person is hereby indemniﬁed for the deduction, re- tention, or payment thereof.
No suit shall be brought in any civil court to set aside or modify any assessment made under this Act, and no prosecution, suit or other proceeding shall lie against any officer of the Government for anything in good faith done or intended to be done under this Act.
If on the 1st day of April in any assessment year pro- vision has not yet been made by a Central Act for the charging of income--tax or super tax for that assessment year, this Act shall nevertheless have effect until such pro- vision is so made as if the provision in force in the preced- ing assessment year or the provision proposed in the 'Bill then before Parliament, whichever is more favourable to the assessee, were actually in force.
B--Rules.
(1) The Central Board of Revenue may, subject to the- control of the Central Government, by notiﬁcation in. the Gazette of India, make rules for carrying out the purposes of this Act and .for the_,ascertai§1Inent and determinatio of any class of income. Suph rules'-may be made for the w ole of India or for such part thereiof as may be speciﬁed. «' E 271 Clause 329 (2) Without prejudice to the generality of the fore- going power, such rules may---
(a) prescribe the manner in which, and the procedure by which, the income ............. ..shall be arrived at in the case of-
(i) income derived in part from agriculture and in part from business;
(ii) persons residing out of India;
(b) provide for the determination of the value of any perquisite chargeable to tax under this Act in such manner and on such basis as appears to the Central Board of Revenue 'to be proper and reasonable;
(c) prescribe the procedure to be followed on applica- tions for, refunds;
(d) prescribe the procedure for giving effect to the terms of any agreement for the grantingof relief in respect of double taxation or for the avoidance of double taxation which may be entered into by the Central Government under this Act;
(e) provide for the maintenance of a register of persons other than legal practitioners or accountants as defined in section 324(2), Explanation [61]; practis- ilng before Income-itax authorities and for fthe con- stitution of, and procedure to be followed by, the authority referred to in sub-section (4) of section 324 [61]; A -
(f) provide for the issue of certificates verifying the payment of tax byxtssessees ; 3
(g) provide for any matter which by this 'Act§ is to be or may be prescribed. . g (3) In cases coming '_ er clause (a) of_sub-se tion (2), where the income .......... .. able to tax cannot be eﬁnitely ascertained, or can.be ascertained only with an a ount of trouble and expense to the :assessee which in th opinion of the Central Board of Revenue is unreasonable, e rules made under that sub-section may---- 3
(a) prescribe methods 'by which an estimatelof such income .......... ..may be made, and '
(b) in cases coming under sub-clause (i) of clause (a) ' of sub-section (2), prescribe the proportion of the income which shall be deemed to be income .......... .. _liable to tax;
and an assessnuent ba 'V ;on such estimate or p ' portion shall be deemed t? be d irnade in accordance ith the provisions of this ct. ' I SCH. I 272 (4) All rules made. under this section shall be laid before each House of Parliament as soon as may be after they are made, and shall be sibject to such modiﬁcations as Parliament may make in the session in which they are so laid or the session immediately following:
C--Transitional provisions and repeal' THE FIRST SCHEDULE INSURANCE BUSINESS (See section 44) A~Life insurance» business.
Rule 1. . In the case of a person who carries on or at any time P'°ﬁ'S °f "'3 in the previous year carried on life insurance business; the be proﬁts and gains of such person from that business shall computed be computed separately from his ....... ..proﬁts and gains sepaxatelw from any other business.
[Schedulc, _ Rule 1] Rule 2. (1) The proﬁts and gains of life insurance business g°"1;§')'ffl*t's'i°;'f shall be taken to be the greater of the following--.
life insurance b"s"'°"' (a) the gross external incomings of the previous year §:f;°':3"°' from that business, less the management expenses of that year .......... ..; -
(b) the annual average of the surplus arrived a' by adjusting the surplus ;or deﬁcit disclosed by the 40f 1938 actuarial valuation in in accordance with the Insurance Act, 1938, ' 'respect of the last i ter- _ valuation period endi " before the commence ent of the assessment yea, so as to exclude f ' any surplus or deﬁcit included therein which made in any earlier inter-valuation period andiany expenditure which is not deductible under the visions of sections 30 :40 [Sections regardin de- ductions for business] ' {computing income c ge- able under the sjhead " = oﬁts and gains of busi ess, profession or vocation" « (2) .......... ..The amount to be allowed asmanage ent expenses under sub--rule (1) shall not exceed the aggre ate of the following-- i
(a) 7% per cent. of the premiums received duringi the previous year in respect of single premiumglife insurance poliqies;.......£..... l 2 .4 ,, -- , i I
1. Not drafted. See notes, $:r a di¢c1.qi+y' of theimporta.nt'point:. ' 273 in respect of the first year's premiums received in respect of other life insurance policies for which the number of annual premiums payable is less than twelve, or for whichithe number of years during which premiums are payable' is less than twelve, for each such premium or each such year 7% per cent. of such ﬁrst year's premiums received during the previous year; .......... ..
0°)
(c) 90 per cent. of the first yearlspremiums received during the previous {year in ' respect of all other life insurance policies; .......... ..
in respect of all renewal premiums received during the previous year, an amount calculated at such percentage thereof as is permissible under sub- section (2) of section 40B of" the Insurance Act, 1938, as reduced by any expenditure not deductible under? sectionai 30 to 40 [sections regarding business deductions] in computing in- come chargeable unddr the hdad "Proﬁts and gains of business, profession or vocation".
(d) In computing the surplus for the purpose of rule 2, [Schedule, rule 2]---- .
(a) four-fifths of the amounts paigdito or reserved for or expended on behalf of policy-holders shall be allowed as a deduction: 2 tti *** t** **t Provided .......... ..that if any amaéunt so reserved for ,policy-holders ceases to be so' reservejd, and is not paid to or expended on behalf of policy-holdqrs, that proportion of such amount (one-half or four-ﬁfths.-s;a's the case may be) if it has been previously allowed as as deduction under this Act or under the Indian Incp,rne-tam' Act. 1922, shall be treated as part of the surplus' for thd period in which the said amount ceased to be so reserved: V j
(b) any amount either ' itten gor reserved in the accounts or through e act ' 1 valuation balance sheet to meet deprec" tion of loss on the realisa- tion of investments all be ' lowed as a deduction. and any sums taken écredit ii in the accounts or actuarial valuation balance heet on account of appreciation of or gaiiis on t realisation of invest- ments shall be included in t e" surplus :
Provided that if upon investigati] it appears to/ the Income-tax Officer after consultation _ th the Controller of Insurance that having due regard {of the necessity making reasonable provision; for bonuses to participating policy-holders and for contin encies, ' he rate of interest or other factor employed in de rminif the liability in res- pect' of outstanding policies mater} inconsistent with the valuation of investmenﬁ! as for -
cially to redujce the I . ' 3 ;
Sen. I which is 4 of 1938 l Rycg.
H x i i uctions {' cdule, 1c 31 of 1922 . Scn. I 274 surplus, such adjustment shall be made to the allowance for depreciation or to the amount to be included in the surplus in respect of appreciation of such investments as shall increase the su lus for the purposes of these pro- visions to a ﬁgure whic is fair and just;
(c) (i) interest received during the inter-valuation A period in respect of any securities of the Cen- tral Government which have been issued or declared to be income-tax free, shall not be excluded, but
(ii) no income-tax shall be payable on the annual average of the amount of such interest ....... ..
Rule 4. Where for any 'year an assessment of the proﬁts of life Adjustment insurance business is made in accordance with the annual of tax Pflid average of a surplus disclosed by a valuation for an inter- :'3's;'$1:e°"°"valuation period exceeding twelve months, then, in com- S h ' puting the income-tax payable for that year, credit shall [ ° "Rule 4] not be given in accordance with section 207 [Section 18 (5), main para, part regarding credit for tax deducted at source] for the income-tax paid in the previous year, but credit shall be given for the annual average of the income-
tax paid by deduction at source from interest on securities ' or otherwise during such period.
B--Other insurance business.
Rule 5. The profits and gains of any business of insurance other Computation than life insurance shall be taken to be the balance of g{h§r'°§::ur:f thﬁ pﬁlroﬁts disclosegl bg theh airinual _accXunts1,9§gpi¢s gt
- . w ic are require un er t e nsurance ct, , ' ye me busmcss furnished to the Controller of Insurance, subject t the [S°h" R"}f5 following adjustments---- --
earlier alf 93"] (a) any sum written oﬂ"in the accounts as representing 40? I933« depreciation 0 any building, machinery, plant or [New] furniture use for the purposes of the business shall be allowed as a deduction, whether such-f sum is or is not admissible under the provisions 0 sec- tion 32(1) clauses (i) and (ii) [10(2) (vi)'l, s feet to the condition that the aggregate of all such d duc-
tions allowed under this Act or under the Indian 11 of I922 Income--tax Act, 1922, or under any Act repealed by that Act or under executive orders issued whe' the Q of 1335 . Indian Income-tax Act, 1886, was in force, sh l, in no case, exceed the original cost to the assesspe of the building, machinery, plant or furniture, at the case may be; ' '[Sch.,Ru|c 6, -(b) subject to the other provisions of this rule, any de- <=a'"°T ha" duction which is not admissible under the provi-
ness deductio ] in c u my the profits and aims of a business 1 ll be d back: .
Pam sions of sections 30 tﬂlﬂ Sections regarding ' usi. .. $1.
4"-
275 a sea. I
(c) any amount either written off or reserved in the [Sch-.Ru1¢5 . accounts to meet depreciation of or loss on the rea- 'I33' lisation of investments shall be allowed as a deduc- Rule Mb) 1 tion, and any sums taken credit for in the accounts on account of appreciation of or gains on the rea- lisation of investments shall he treated as part of the proﬁts and gains.
C~Other provisions.
(1) The proﬁts and gains of the branches in India of Rule 6.
.a person not resident in India and carrying on any business P'°ﬁ'3 and gains of non-
of insurance, may, in the absence of more reliable data, resident pep (be deemed to be that proportion of the world income of son, such person which corresponds to the proportion which 1115 [sclhkuxe 3, premium income derived from India bears to his total para x] premium income.
(2) For the purposes of this rule, the World income in [Scl_|.,Ru1c 8, relation to life insurance business of a person not resident Part 2] in India shall be computed in the manner laid down in this _Act for the computation of the proﬁts and gains of life insurance business carried on in India.
(1) For the purposes of rules 1 to 6 [other rules regard- t _ ing insurance business] and of this rule,-- tic" ma
(i) "gross external incomings" means the full amount [Sci-, Rule of incomings from interest, dividends, ﬁnes and 5(ii)] fees and all other incomings from whatever source derived (except premiums received from policy-holders and interest and dividends on any annuity fund), and includes also proﬁts from re- versions and on the sale or the granting of annui- ties, but excludes proﬁts on the realisation of in- vestments:
Provided that incomings, including the annual value of 'the property occupied by the assessee. which but for the \ , provisions of section 44 [10(7)] would have been assessable under the head "Income from house property", shall be computed in the manner applicable to income chargeable under that head, and that there shall be allowed from such gross incomings such deductions as are permissible in res- *pect of income chargeable under that head;
-- «- » - -- [sc1i., Ru|c5 (11)S}z]r:'1;g:tments includes securities, stocks and (V) mdiﬁed]
(iii) "management expenses" means the full amount R"'''' of expenses (including commissions) incurred ex- " clusively in the management of the business of life insurance. and in the case of a company carry- ing on other classes of business as well as the business of life ' , lin addition thereto . a fair proportion of} he ex _ _ incurred in the
- . general manageme t of t e! whole business.
v, SCH. II [Sch., 5(iV)l 4 of 1938 [New] Rule [New] 4 of 1938 31 of 3956 Rule I .
Deﬁnitions .
[s- 3(4), Bengal Public Dc-
mands Reco-
very Act, 1913 (Bengal Act 3 of 1913]' 276 Bonuses or other sums paid to or reserved on behalf of olicy-holders, depreciation of, and losses on e realisation of investments, and any expenditure other than expenditure which may under the ﬁrovisions of sections 30 to 40 [Sections regarding usinesstdeductions] be allowed for in computing the proﬁts and gains of a business, are not management expenses for the purposes of rules 1 to _6 [all other rules regarding insurance business] and of this rule;
"life insurance business" means life insurance- busmess as deﬁned in clause (11) of section 2 of
(iv) the Insurance Act, 1938;
(v) "rule" meams a rule contained in this Schedule.
(2) References in rules 1 to 6 [other rules regarding in- surance business] and in this rule to the Insurance Act, 1938, or any provision ther ,shall, in relation to t e Life Insurance Corporation of Ind a., be construed as ref : ences to that Act or provision as read with section 43 of the Life Insurance Corporation Act, 1956. % THE SECOND' SCHEDULE' PROCEDURE FOR RECOVERY OF TAX [See section 231 (1)] PART I General provisions. =, In this Schedule, unless the context otherw e re- quires,--- e 2
(a) "certiﬁcate" means a certiﬁcate received by t e Col- lector from the IncoIhe--tax Officer for the r overy of arrears under this Schedule ; --
(b) "defaulter" means the assessee mentiond in the certiﬁcate ;
(c) "execution", in relatioh to a certiﬁcate, me ns re- covery of arrears ingpursuance of the certl ate';
(d) "movable property" includes growing crops '
(e) "oﬁicer" means an officer authorised to m 'ke an attachment or sale under this Schedule; a p
(f) "rule" means a rule contained in this Schedule.
' The provisions contained in this Schedule, though new, have underlined for facility of re 'ng.
' This Act will heron r be xeferhe to as the "Bengal Act". 5 ' Cf. S. 2(x3), C. P. 3 5 z trot been -
277 sex. II When a certiﬁcate has been received by the Collector Rule 21. Issue from the Income-tax Oﬂicer for the recovery of arrears °fN°"°e- under this Schedule, the Collector shall ?cause to be served [5~ 7. Bengal upon the defaulter a notice requiring the defaulter to pay c' the amount speciﬁed in the certiﬁcate within ﬁfteen days from the date of service of the notice and intimating that in default steps would be taken to realise the amount under this Schedule.
No step in execution of a certiﬁcate shall be taken Rule -When until the period of ﬁfteen days ;has elaghsed since the date f:;'"i,'§:° of the service of the notice required by t, e preceding rule : ,,xecu,ed' A [ S. 13, , Bengal Act 1 Provided that, if the Collector is satisﬁed that the defaulter is likely to conceal, remcgie or dispose of the virholle or any part of such of his move e property as wou d e liable to attachment in execution of af decree of a civil court, and that the realisation of the amount of the certi- ﬁcate would in consequence be delayed or obstructed, he mayat any time direct, for reasons to be recorded in E writing, an attachment of the whole or any part of such 3 property 2 -- 7 Provided further that if the defaulter whose property has been so attached furnishes 'securit to the satisfaction of the Collector, such attachment shall be cancelled from the date on which such security is accepted by the Col- E ector.
If the amount mentioned in the noti 's not paid within R1119 51% M°d¢ the time speciﬁed therein or within s\$l<l1 further time as ° "3 '°"°'V' the Collector may grant in his discretoin» the Collector 311;' 'h'?' shall proceed to realise the amount by tune or more of the R36" Rc_ following modes :-- cover" Act, x864 (2 of 1864) I.
(a) by attachment and sale of the movable property of [5- [14 3618*!' the defaulter; ~ ' A")
(b) by attachment and sale of tlle' immovable pro- 5- if" Th' perty of the defaulter ; 1 3°" '' Rove ue
(c) by appointing a receiver of the property belonging C°d°' '879 to the defaulter ; ' (5 of 1879)].
(d) by arrest and detentiorl of thegdefaulter in civil prison. 'E S - -
There shall be recoverable,.in the proceedings in exe- Rule 5- Inte- cution of every certiﬁcate,-- . 7 '°-"'» °°"5 » and charges a recov' table.
(a) such interest upon the tax to which the certiﬁcate [S-I55 Bengal relates as is payable under this Act, and Act] ;
1 This Act will hereafter be referred to as the 't l Act" , ' This Act will hereafter be referred as the ' . bay Act". , l E c SCH. II ' 278
(b) all charges incurred in respect of--
(i) the service of notice upon the defaulter to pay the arrears, and of warrants and other pro- cesses, and
(ii) all other proceedings taken for realising the arrears. \ ' .
Ru"? 5- _ (1) Where property is sold in execution of a certiﬁcate, fimchaseas there shall vest in the purchaser merely the right, title [3 '20 (I) and interest of the defaulter at the time of the sale. even Bengal Ac, 1' though the property itself be speciﬁed.
;[s. 20 (2), (2) Where immovable property is sold in execution of Bensalﬁ-ct] a certiﬁcate, and such sale has become absolute, the pur- chaser's right, title and interest shall be deemed to have vested in him from the time when the property is sold, and not from the time when the sale becomes absolute.
\ Rule 7. Suit (1) No suit shall be maintained against any person *'§3"'3' W" claiming title under a purchase certiﬁed by the Collector nag'; in the manner laid down in this Schedule, on the ground on ground 0;' that the purchase was made on behalf of the plainti or on purchase behalf of some one through whom the plaintiff claims. being made .
":,';lati'§:';§!_{ of (2) Nothing in this section shall bar a suit to obtain [S. 21,Bcngal a declaration that the name of any purchaser certiﬁed as Act] aforesaid was inserted in the certificate fraudulently or without the consent of the real purchaser, or interfere with the right of a third person to proceed against that property, though ostensibly sold to the certiﬁed purchaser, ;on the ground that it is liable to satisfy a claim of such third per- son against the real owner. 9 R5116 ﬁ- , (1) Whenever assets are realised, by sale.or ot erwise 3:32:35 in execution of a certiﬁcate, they shall be dispose' of in .cxm,t;0,,_ the following manner :-
[S. 26, Bengal Act] (a) there shall ﬁrst be paid to the Income-tax'Ofﬁcer the costs incurred by him ; . .
(b) there shall, in the next place, be paid to the Income- tax Officer the amount due under the certiﬁcate in execution of which the assets were realized;
(c) if there remains a balance after these sums have been paid, there shall be paid to the Incdme-tax .
Ofﬁcer therefrom any other amount recoverable under the procedure provided by this Act' which may be due upon the date upon which the assets were realized; and
(d) the balance (if any) remaining after the payment of the am nt (if '£1130 referred to in clalise (c) shall be pai {to the _ faulter. , ' 1! 279 Son. II _ (2) If the defaulter disputes any claim made by the Income-tax Olﬁcer to receive any amount referred to in clause (C), the Collector shall determine the dispute.
Except as otherwise expressly provided in this Act. Rule 9. every question arising between the Income-tax Oﬂicer and Geneytl, bar the defaulter, or their representatives, relating to the exe--ﬁ'on J:f"d'°' cution, discharge or satisfaction of a certiﬁcate duly ﬁled awn under this Act, or relating to the conﬁrmation or setting save where aside by an order under this Act of a sale held in execu- ff3ud3l1cged- tion of such certiﬁcate, shall be determined, not by suit, but [S-37. Bengal by order of the Collector before whom such question Am] aI'lSE'S I ' Provided that a suit may be brought in a civil court in respect of any such question upon the ground of fraud.
(1) All such property as is by _the Code of Civil Pro- Rule lo.l'ro- cedure. 1908, exempted from attachment and sale in execu- Fem' excmﬁt tion of a decree of a civil court shall be exempt from attach- '°m am" ' ment and sale under this Schedule. [s_ (2) The Collector's decision as to what property is so A'7' Bcngal entitled to exemption shall be conclusive. [Sit] ,55_ Bombay Act [S. i56,[ Bombay Act], (1) Where any claim is preferred to, or any objection Rule _u.. is made to the attachment or sale of, any property in execu- {)"""li§3't'°" tion of a certiﬁcate, on the ground that such property is V 0° °° °" not liable to such attachment or sale, the Collector shall gléﬁlei ﬁg' proceed to investigate the claim or objection : Be,,'ga'q Ag"
Provided that no such investigation shall be made where the Collector considers that the claim or objection was designedly or unnecessarily delayed.
(2) Where the property to which the claim or objec- tion appiies has been advertised for sale, the Collector ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to security or otherwise as the Collector shall deem ﬁt.
(3) The claimant or objector must adduce evidence to [Rule 4,0, show that-- ' Sch-
(a) (in the case of immovable property) at the date of the service of the notice issued under this Schedule to pay the arrears, or c
(b) (in the case of movable property) at the date of the attachment, , he had some interest in, or was possessed of, the property in question, Bengal Ahtj (4) Where, upon the said investigation, the Collector is [Rule 4:, satisﬁed that, for the reason stated in the claim or Qbjec- 5611- 11, tion, such property was not, aﬁ the sat ,date, in the pos- B''"31 A'''] session of the def/aulter or of scgme per in trust for him' Courts,' SCH. II 280 or in the occupancy of a tienant or other person paying rent to him, or that, being in the possession of the defaulter at the said date, it was so in his possession, not on his own account or as his own property, but on account of or in trust for some other person, or partly on his own account and partly on account of some other person, the Collector shall make an order releasing the property, wholly or to such extent as he thinks ﬁt, from attachment or sale.
[Rule 42, (5) Where the Collector is satisﬁed that the property Sch- IL was, at the said date, in the possession of the defaulter as B°"3°1 A°'] his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Collector shall disallow the claim.
[Rule 43, (6) Where a claim or an objection is preferred, the Sch- 11. party against whom an order is made may institut ' a suit Bengal Act] in a civil court to establish the right which he cl ims to the property in dispute; but, subject to the result of such suit (if any), the order" of the Collector shall be conclu-
sive.
Rule 12. Where''' R I r .
,,,';',';§',I,",',,,,,° (a) the amount due, with costs and all charges and ex- on satisfac- penses resulting from the attachment of any pro- 3:1; lfrt, perty or incurred in order to hold a sale, are paid I] C 3 101'] ' I ' of ceniﬁcam _ to the Collector, or 9 R 1 ,S h- . .
ix," °2134en§a1 (b) the certiﬁcate 1S cancelled, ;
A-"3 the attachment shall be deemed to be withdrawn nd, in the case of immovable property, the withdrawal all, if the defaulter so desires, be proclaimed at his expe e, and a copy of the proclamation shall be afﬁxed in the anner provided by this Schedule for a proclamation of sal of im- movable property. .
Rule ,3_ The attachment and sale of movable property and the Ofﬁccr enti- attachment and sale of immovable property may be made tledto attach by such officers or class of officers as the Collector may and "IL from time to time direct. E [S- 154.
latter part, i gom]bay § ct.
Rule W Any deﬁciency of price which may happen 0 a re- De-faulting sale by reason of the purchaser's default, and all e penses purchaser attending such re-sale, shall be certiﬁed to the C llector 3"5W°'3b1° by the officer holding the sale, and shall, at the inst nce of f';:a1:f'S' °" either the Income-tax Officer or the defaulter, be r cover- [Ru1.,5,,sc},_ able from the defaulting purchaser under the procedure II, Bengal provided by this Schedule : C Act ] i Provided that n such C lication shall be ente tained unless ﬁled within b een ' us from the date of r sale.
281 SCH. II (1) The Collector may, in his discretion, adjourn any Rule 15- sale hereunder to a speciﬁed day and hour; and the ofﬁcer Ad-l°:"""°"' conducting any such sale may in his" discretion adjourn Sf-331;'? pagc the sale, recording his reasons ﬁor such adjournment :
Bengal Act] Provided that, where the sale is made in, or within 'the precincts of, the office of the Collector, no such adjourn- ment shall be made without the leave 'of the Collector.
(2) Where a sale of immovable property is adjourned under sub-rule (1) for a longer period than one calendar month, a fresh proclamation of sale under this Schedule shall be made unless the defaulter consents to waive it.
(3) Every sale shall be stopped it, before the lot is knocked down, the arrears and costs (including the costs of the sale) are tendered to the officer conducting the sale, or proof is given to his satisfaction that ,the amount of such arrears and costs has been paid to the Collector who ordered the sale.
Where an attachment has been made under this Sche- Rule 16. dule, any private transfer or delivery of the property ?."' °. 1, attached or of any interest therein and any payment to the if 33%,; defaulter of any debt, dividend or otlnr monies contrary am.¢_5,mcm to such attachment, shall be void as against all claims tobdvoid. 'enforceable under the attachment. [$.64 C.P.C.] [s. it}, Bengal . Act] No officer or other person having any duty to perform Rule _;7. in connection with any sale under tﬂis Schedule shall, Pr°!1b1"°n either directly or indirectly, bid for, aqquire or attempt to ag"F§ 01' acquire any interest in the property sold. bidd C by pure oﬂic 1'.
[R111 52, Sch. II Ben I Act.] N 0 sale under this Schedule shall take place on Sunday Rul :8. or other general holiday recoggiised by he State Gov:ern- Pl'°h-biti°n ment or on any day which ha been npiﬁed by the State :§"}':"l'ida'"'° Government to be a local holiday for} the area in which P ya' the sale is to take place. :35,' Act] Any oﬂicer authorised to attach or ;sell any property Rul_ 19- or to arrest the defaulter or ;charged',: with any dut to b &f:"°° be performed under this Schedule, mayéra ply to the officer. Y : '°°' in-charge of the nearest police; station? r such assistance - as may be necessary for preventing dbstruction to such officer in the discharge of his duties, and the authority to whom such application is ma e shallydepute a sufﬁcient number of police officers for mishiijhsuch assistance.
sea. 11 232 PART II Attachment and sale of movable property. Rule 20. Except as otherwise provided in this Schedule, when. Warrant any movable property is to be attached. the officer shall be [5-,3 (First) furnished by the Collector (or other oﬂicer empowered '13V3I';;1('£;sPa1'*»by him in that behalf) a warrant in writing and signed.
Am] with his name specifying the name of the defaulter and the amount to be realised.
Ru"? 21- 56* The officer shall cause a copy of the warrant to be serv-
vicc of copy - 7, of wanam ed on the deraulte-.
[S. 8 (First) ' latter part Madras Act] R 1 All:chmcnf,2 is not paid forthwith, the_ officer shall proceed to attach
- the movable property of the defaulter. V Rule 23. Where the property to be attached is movable pro- Property' in perty (other than agricultural produce) in the possession d°fa"1"?'-5 of the defaulter. the attachment shall be made by actual P°5S°Ss1°"' seizure, and the oﬁicer shall keep the property in his own giggle custody or the custody of one of his subordinates and shall ' ' be responsible for due custody thereof :
Bengal Act] Provided that when the property seized is subject to- speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value. the officer. may sell it at once.
Where the property to be attached is agricultural pro- duce, the attachment shall be made by afﬁxing a copy of the warrant of attachment-
(a) where such produce is' growing crop,--on the land on which such crop has grown, or
(b) where such produce has been cut or gathered,-on the threshing ﬂoor or place for treading out rain-
or the like. or fodder-stack, on or in which it 5 de-
posited. _ ' and another copy on the outer door or on some other con- spicuous part of the house in which the defaulter ordinarily resides, or with the leave of the Collector on the outer' door or on some other conspicuous part of the house in which he carries on business or personally works for :gain,. or in which he is known to have last resided or carried on business or personally worked for gain. The produce ﬁshall thereupon be deemed to have passed into the possession of the Collector.
Ru! e 24.
Agricultural produce.
[Rule 16, Sch. ll, Bengal Act] f*"l°.'.5- (1) Where agricultural produce is attached, the, Col- ,or°:;.'f;?,s,,ff lector shall make such arrangements for the custody, watch- ral produce ing. tending, cutting and gathering thereof as he may deem under a.tta.ch- suﬁicient ; and the Income-tax Oﬂicer shall bear such sum m°"'- as the Collector shall' require. in order to defray the cost glclxtllle 1117. of such arrangements» A Bengal Ann If, after service of the copy of the warrant the amount _ 283 SCH. II (2) Subject to such conditions as may be imposed by the Collector in this behalf, either in the order of attach- ment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it; and, if the default- er fails to' do all or any of such acts, any person appointed by the Collector in this behalf may, subject to the li e con- ditions, do all or any of such acts, and the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certiﬁcate.
(3) Agricultural produce attached as a growing crop shall not be deemed to have ceased to be under attachment or to require re-attachment merely because it has been severed from the soil.' (4) Where an order for the attachwmnt of a growing crop has been made at a considerable time before the crop is likely to be ﬁt to be cut or athered, the Collector may suspend the execution of the or r for such time as he thinks fit, and may, in his discretion, make a further order prohi- biting the removal of the crop pending the execution -of the order of attachment.
(5) A growing crop which from its nature does not admit of being stored shall not be attached under this rule at any time less than twenty days before the time at which it is likely to be ﬁt to be cut or gathered. ' '(1) In the case of-- . Rule
(a) a debt not secured by a negotiable instrument, '9': f
(b) a share in the capital of a corporation, or ; 1;, Ben Act;
(e) other movable property not in the possession of the defaulter except property deposited in, or in the cus- tody of, any court, the attachment shall be made by a written order prohi- biting,----- '
(i) in the case of the debt---the creditor from recovering 9 the debt and the debtbr "from: making thereof until the further order ofthe Collector ;
(ii) in the case of the share:--the person in Whose name the share may be standing transferring the same or receiving any dividend thereon;
(iii) in the case of the other moveable property (except as aforesaid)----the person in possession of the same from giving it over to the defaulter.
(2) A copy of such order shall be aﬂixed on some conspi- cuous part of the office of the ollect _ and another co y shall be sent, in the case of debt, I he debtor, in t e caseof the share, to the proper of} j corporation, and , 19-1 Law Com.I58 J '. V " - = SCH, , 11 Rule 27 Attachment of decree.
[S.19, Bengal Act] 5 of 1908 Rule Share movable property [Rule 19.
Schedule H, Bengal Act] Rule 29. Sal-
ary of Goverment servants.
5 of 1908 [Rule 20, Schedule II, Bengal Act] Rule 30.
Attachment of negotiable instruments.
[Rule 21, Schedule II, Bengal Act] Rule 31.
Attachment of property in custody of Court or 28 in public oﬂicer.
[Rule 22, Schedule II, Bengal Act] 284 in_the case of the other moveable property (except as afore- said), to the person in possession of the same. .
(3) A debtor prohibited under clause (i) of sub-rule (1) may pay the amount of his debt to the Collector, and such payment shall discharge him as effectually as payment to the party entitled to receive the same. ' (1) The attachment of a decree of a civil court for the payment of money or for sale in enforcement of a mortgage or charge shall be made by the issue to the civil court of a notice requesting the civil court to stay the execution of the decree unless and until-- .
(i) the Collector cancels the notice, or
(ii) the Income-tax Officer or the defaulter applies to the court receiving such notice to execute the decree, (2) Where a civil court receives an application under clause (ii) of sub-rule (1), it shall, on the application of the Income-tax Officer or the defaulter, and subject to the provi- _ sions of the Code of Civil Procedure, 1908, proceed to execute the attached decree and apply the net proceeds in satisfac- tion of the certiﬁcate. ' (3) The Income-tax Oﬂicer shall be deemed to be the re- presentative of the holder of the attached decree, and to be entitled to execute such attached decree in any manner lawful for the holder thereof. ' -' Where the property to be attached consists of the share or interest of the defaulter in movable property belonging to him and another as co-owners, the attachment shall be made by a notice to the defaulter prohibiting him from transfer- ring the share or interest or charging it in any way.
Attachment of the salary or allowances of servants of the Government or a local authority may be made in the manner provided by rule 48 of Order 21 of the First Schedule to the Code of Civil Procedure, 1908, and the provisions of the said rule shall, for the purposes of this rule, apply sub- ject to such modiﬁcations as may be necessary.
Where the property is a negotiable instrument not depo- sited in a court nor in the custody of a public oﬁicer, the attachment shall be made by actual seizure, and.the instru- ment shall be brought before the Collector and held subject to his orders.
Where the property to be attached is in the custody of any court or public officer. the attachment shall be made by a notice to such court or oﬁicer, requesting that such property, and any interest or dividend becoming payable thereon, may be held subject to the further orders of the Collector by whom the notice is issued :
Provided that, where such property is in the custody of a court, any question of title or priority arising b tween the Income-tax Officer and any other person, not be" g the L' 1' 285 SCH. II defaulter, claiming to be interested in such property by virtue of any assignment, attachment or otherwise, shall be determined by such court.
In the case of attachment of movable property by ac- Rule 32. tual seizure, the officer shall. after attachment of the pro- ""'°"'°'Y- perty, prepare an inventory of all the property attached. [S-9,.Madras specifying in it the place where it is lodged or kept, and A°'] shall forward thelsame to the Collector. A copy of the in- ventory shall be delivered by the ofﬁcer to the defaulter. .
Rule 33.
The attachment by seizure shall not be excessive, that Attachment 'is to say, the property attached shall be as nearly-as pos- not to be .«or other customary mode.-
sible proportionate to the amount speciﬁed in the war- excessive. rant. ' l5- 14:
Madras Act] Attachment by seizure sliall be made after sun- §:'41zf"e3%-et_ rise and before sunset and not otherwise. ween Sumrise and sun-set.
[s. 15, Madras Act] _ 4,17, Bengal CI.
The oiﬁcer may break open any inner or outer door Rule 35 or window of any building and enter any building in order Power to to seize "any movable property if the officer has reason break open able grounds to believe that such building contains mov-- d°°"°'°' able property liable to seizure "under the warrant and the [S- 19 & 20» olﬁcer has notiﬁed his authority and intention of breaking Madras A"] Open if admission is not given. He shall, however, give all 47.B6nsa1 reasonable opportunity to women to withdraw. °'] Sale The Collector may direct that any movable property R"1°36'Sa'°'.
attached under this Schedule or such portion thereof as may gﬁfgaulﬁi, seem necessary to satisfy the certiﬁcate shall be sold. Bengal Act] When any sale of movale property is orderedby the Rule 37-158116 Collector, the Collector shall issue a proclamation, in the ".f P'°°'a'""' language of the' district, of the intended sale, specifying ﬁrs, the time and place of sale and whether the sale is subject pa;-a,%,o;nbay to conﬁrmation or not. _ Act] (1) Such proclamation shall be made by beat of drum R0163? F'°' clamanon how made.
(a) in the case of property attached by actual seizure-- [s_ ,%, and
(i) in the village in which the property was seized, Pm': °'"baV or if the property was seized in a town or city, then in the locality in which it was seized. and
(ii) at such other places as the Collector may direct;
(b) in the case of property attached otherwise than by actual seizure, in such places, if any, as the Col- lector may direct. [Rm Head (2) A copy of the proclamation shal T lso be afﬁxed on,'§:Ll;d 3 4:31' a conspicuous part of the oﬁicezlof the qllector. , Bc_ _,Act] SCH. II 286 Ru1c39=5a1c Except where the property is subject to speedy and 3&3: ﬁf'°°" natural decay or when the expense of keeping it in custody [R,,1;,48,Sch_ ls l1kely_to exceed its value,' no sale of moveable p1_!o_p'er1:y II, Bengal under this Schedule shall, without the consent in writing of A<=t-lb,[s- 167. the defaulter, take place until after the ex iry of at least B°"' "V AC" ﬁfteen days calculated from the date on w ich a copy of [,",',,',"§_'c,1,'f'd' the sale--proclamation was aﬁixed in the Collector's oﬂice.
l0{;"l°,fg°,,.}c'?fﬁ° (1) Where the property to be sold is agricultural pro- tural produce. duce, the sale shall be held,-----
[Rule 55:
Sch. II, Bengal Act.]
(a) if such produce is a growing crop----on or near the land on which such crop has grown, or
(b) if such produce has been cut or gatheredo-at or near the threshing-ﬂoor or place for treading out grain or the like, or fodder-stack, on or in which it is deposited :
Provided that the Collector may direct the sale to be held at the nearest place of ublic resort, if he is of opinion that the produce is thereby ikely to sell to greater advant- age.
\ (2) Where, on the produce being put up for sale,---
(a) a fair price, in the estimation of the person holding the sale, is not offered for it, and
(b) the owner of the reduce, or a person au horised to act on his beha 1, applies to have the s e post- poned till the next day or, if. a market is held at the place df sale, the next market day, l the sale shall be postponed accordingly, and shall be then completed, whatever price may be offered for the produce.
Rule 41, SW (1) Where the property "to be sold is a growing crop c;a1p,-opgsi- and the crop from its nature admits of being storedzbut has ons relating not yet been stored. the day of the sale shall be 0 ﬁxed *0 8'°"'"'3 as to admit of the crop being made ready for storing before °'°P" the arrival of such day, and the sale shall not be h ld until §§1':1;ulc 5%' the crop has been cut or gathered and is ready forfstoring.
B°"5a1A°t'] (2) Where the crop from its nature does not admit of being stored or can be sold to a greater advanta e in an unripe state (e.g., as green wheat), it may be sol before it is cut and gathered ; and the purchaser shall be:entit1ed to enter on the land, and to do all that is necessary for the- purpose of tending or cutting or gathering the crop.
Rule 42: Sale The property shall be sold by_ public auction in one or mbeby a,uc- more lots as the officer may consider advisable, and if the tion. amount to be real ed by ale is satisﬁed 'by the ale of a [s. 23, Mad- portion of the pr rty, t ' l'e shall be immedint ly stop- rﬂ A"-l ped with respect the ﬁnder of the lots.
C'.
287 V sou) II (1) Where movable property is sol by public auction, Rulc.43= _Sal.e the price of each lot shall be aid at ,_ time of sale or glvmggbllc as soon after as the oﬂicer Ia ding , _ sale directs, and , in default of payment the property all forthwith be [R"'° 57' resold. ' S°h°d"1° Us Bengal Act.] (2) On payment of the purchase-money, the officer holding the sale shall grant a certiﬁcate specifying the property purchased, the price paid an the name of the purchaser, and the sale shall become a solute.
(3) Where the movable property to be sold is a share in goods belonging to the defaulter and a co-owner, and two or more persons, of whom one is such co-owner, respec- tively bid the same sum for such property or for any lot, the bidding shall be deemed to be the bidding of the co- owner. .
No irregularity in publishing or conducting the sale Rule44: Irre- of movable property shall vitiate the sale, but any person $E'1.""i'V "°'l'° sustaining substantial injury by reason of such irregularity 'fflﬂafny at the hand of any other person may institute a suit in a sonigjug-Cd civil court against him for compensation, or (if such other may (sue. person is the purchaser) for the recovery of the speciﬁc pro- gRule 58, perty and for compensation in default of such cheﬂulc IL recovery. B°"3Pl ["'°"] Notwithstanding anythin contained in this Schedule, ﬁnk. Ag = where the property to be sol is a negotiable instrument or ins°§$;:c:§s a share in a corporation, the Collector Ina , instead of direc- and g,am in ting the sale to be made by public aup ion, authorise the corpqarations.
sale of such instrument ¢>r share through a broker. [order 2,, , Rule 76, C.P.C.] Where the property attached is current coin or cur- M15346: Ord- rency notes, the Collector may, at any time during the genfof continuance of the attachment, direct that such coin or 0, Vlcurrcncy notes, or a part thereof sufficient to satisfy the certiﬁcate, notes to the be paid over to the Income-tax Oﬂicer. g'§g:=~1aX $3' :5:
PART III . 0-P-C-1 Attachment And Sale of Immovable Property. ' Attachment. 1 Attachment of the immovable property of the defaulter Rule; 4,7: shall be made by an order prohibiting the defaulter from A""h'"°"'- transferring or charging the property in any way and pro_- hibiting al persons from taking any beneﬁt under such transfer or charge.
A copy of the order of attachment shall be served on Rule 48: Str-
vice of notice the defaulter. V I p of" hmem [s. ,Mad-
ras ct.] SCH. II 288 1]}r11;;=1am-ti9o= The order of attachment shall be proclaimed at some of alfachf place on or adjacent to the property attached by beat of mm,' drum or other customary mode, and a copy of the order shall be affixed on a conspicuous part of the property and on the notice board of the Collector's oﬁice.
R1116 50: Al- Where any immovable property is attached under this lrifmlcntbaéi Schedule, the attachment shall relate back to, and take fmmlhe date effect from, the date on which the notice to pay the arrears, ofmvgce of issued under this Schedule, was served upon the defaul-
notice. er'.
Sale E3" (1) The Collector may direct that any immovable pro- mamm of perty' which has been attached, or such portion thereof as salt may seem necessary to satisfy the certiﬁcate, shall be sold. [Rule 4.4, Sch. II, Bengal Act.] [Rule 46(1)! (2) Where any immovable property is ordered to be IS3ch- 1!, sold, the Collector shall cause a proclamation of the intend-
°"ga1A°"] ed sale to be made in the language of the district.
Rule ' 52: A.proclamation of sale of immovable property shall be Contents pmclammogf drawn up after notice to the defaulter, and shall state the Rule 6(2); time and place of sale, and shall specify, as fairly and ac- ~ch_ 4 U, curately as possible,-- ' B°"galA°"] (a) the property to be sold;
(b) the revenue, if any, assessed upon the property or any part thereof;
(c) the amount for the recovery of which the sale is ordered; and
(d) any other thing which the Collector consglers it material for a purchaser to know, in or er to judge the nature and value of the property.
Rule 53: (1) Every proclamation for the sale of immovable pro- M0533 Of perty shall be made at some place on or near such property §f:n::§0n?'°' by beat of drum or other customary mode, and a copy of [Rule the proclamation shall be affixed on a conspicuous part of sch the property and also upon a conspicuous part of the office Bengal Actj', of the Collector.
(2) Where the Collector so directs, such proclamation shall also be published in the Official Gazette or in a local newspaper, or in both; and the cost of such publication shall be deemed to be costs of the sale.
(3) Where the property is divided into lots for the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless pro- per notice of the sale cannot, in the opinion of the Collec- tor, otherwise be given.
1. Cf. section 28(7), Provincial Insolvency Act, 1920, and section 51 Presidency Towns insolvency Act, igog. 5 ~ be entitled to make or prosecute an app 2389 SCH. II No sale of immovable property under this Schedule R916 54:" ' shall,' without the consent in writing of the defaulter, take T"'}° °f5"1°- place until after the expiration of at least thirty days cal- [R016 48, culated from the date on which a copy of the proclamation Bib' l A "' of sale has been affixed on the property or in the ofﬁce of "Ea CL] the Collector, whichever is later. ' The sale shall be by public auction to the highest bid-- Rule 55:
der and shall be subject to conﬁrmation by the Collector. b'' [S. 36 (First part Madras Act.
(1) On every sale of immovable property, the person Rule 56: declared to be the purchaser shall pay, immediately after Deposit by such declaration, a deposit of twenty-ﬁve per cent. on the §:3°};:'s:';ein amount of his purchase money, to the officer conducting default_ the sale; and, in default of such deposit, the property shall [Rule 68,' forthwith be re-sold. Sch. II, Bengal Act.] (2) The full amount of purchase money payable shall Rule 59, be paid by the purchaser to the Collector on or before the Sch, II.
ﬁfteenth day from the date of the sale of the property. 360831 Act-l In default of payment within the period mentioned in Rule 57,: the preceding rule, the deposit may, if the Collector thinks.(I;"f'a':°ﬁd"" 1'} ﬁt, after defraying the expenses of the sale. be forfeited to pzymctm ° the Government, and the property shall be re-sold, and the [Rule 0 defaulting purchaser shall forfeit all claims to the property sch 7 fj, gr to any part of the sum for which it may subsequently Benga1Act.] e sold.
All persons bidding at the sale shall be required to Rule 58: declare if they are bidding on their own behalf or on behalf Authority to of their principals. In the latter case they shall be required hm- to deposit their authority, and in default their bids shal1[S- 6(Fifth) be rejected. Ma '''5A''''] (1) Where immovable property has been sold in execu-- Rule 59: tion of a certiﬁcate, the defaulter, or any person whoseAPP1iCati°P interests are affected by the sale, may, at any time within '°1 ff'. 35": thirty days from the date of the sale, apply to the Collector 3:5,, 'gym, to set aside the sale, on his depositing-- rty on depo-
(a) for payment to the Income-tax Ofﬁcer, the amount 5"
speciﬁed in the proclamation of sale as that for the g3 , recovery of which the sale was ordered, with inter- ""33 °"] est thereon at the rate of six' and a quarter per cent. per annum, calculated from the date of the proclamation of sale to the date when the deposit is made; and
(b) for payment to the purchaser, as penalty, a sum equal to ﬁve per cent. of the purchase-money, but not less than one rupee.
(2) Where a person makes an application under the next rule for setting aside the sale of his immovable pro- perty, he shall not, unless he withdraw? that application.
ication under this rule. , IE ' ' SCH. II 290 gukr 650: Where immovable property has been sold in execution 10%;? gfdc of a certiﬁcate, the Income-tax Officer, the defaulter, or any sale ofimmo. person whose interests are aﬁected by the sale, may, at vable proper- any time within thirty days from the date of the sale, ap- tst: on gronyld ply to the Collector on the ground that notice was not gf":;';ff:V'g: served on the defaulter to pay the arrears as required by imgulariw this Schedule or on the _ground of a material irregularity gs. 213,36" al in publishing or conducting the sale : ct. --
Provided as follows :--
(a) no sale shall be set aside on any such ground un- less the Collector is satisﬁed that the applicant has sustained substantial injuiry by reason of the non- ' service or irregularity; and
(b) an application made by a defaulter under this rule shall be disailnwedunless the applicant d sits the amount recoverable from him in execut, n of the certiﬁcate.
Rule 6_1: At any time within thirty days of the sale the pur- Scmns aside chaser may apply to the Collector to set aside the sale on jﬁgultxhﬁgi the ground that the defaulter had no saleable interest in no saleable the property Sold-
interest.
[s.24., Bengal Act} Rule 62: (1) Where no application is made for setting aside the Conﬁrmation sale under the foregoing rules or where such an a plica- °"31°~ tion is made and disallowed by the Collector, the Colector [s- 25,Bcnsa1 shall (if the full amount of the purchase-money ha been "'°"] paid) make an order conﬁrming the sale, and, ther upon, the sale shall become absolute. « (2) Where such application is made and allowe , and where, in the case of an application made to set asi e the sale on deposit of the amount and penalty and charg . the deposit is made within thirty days from the date of the sale, the' Collector shall make an order setting aside the sale 2 Provided that no order shall be made unless notice of the application has been given to the persons aﬁected Rule 53=R¢- thereby.
éhhzeofmgxigy Where a sale of immovable property is .set aside, any in certain money paid or deposited by the purchaser on account of °aS°S- the purchase, together with the penalty, if any, deposited 551:1' for payment to the purchaser, and such interest as the Benga1Act,]' Collector may allow, shall be paid to the purchaser.
Rule 64.: Sale f§'lﬁf;'°a'°'74 (1) Where a sale of immovable property has become sch. 11, absolute, the Collector shall grant a certiﬁcate specifying Bengal Act.] the property sold, and the name of the person who at the E54-ad:;:;3s time of sale is declared to be, the purchaser.
£,_ ,3" 30m. (2) Such certiﬁe 4 e shallﬁ hear date the' day on hich ay Act.] the sale became abso te. :5 ' a 5 a person as receiver to manage the, 281 ' SCH. II (1) Where an order for t sale of immovable roperty Rule 55: has been made, if the defa ter can. satisfy the ollector 1'°"P°"°' that there is reason to believe that the amount of the cer- $""'c';:jﬁ:° tiﬁcate may be raised by the mortgage or lease or private d.;fau1,e,to .sale of such property, or some part thereof, or of any other raise amount immovable property of the defaulter, the Collector may, dlI=_"nd°' on his application, postpone the sale of the property com- °°"'ﬁ°a'°' prised in the order for sale, on such terms and for such [R:1° 5% gggctilcrlltas he thinks proper, to enable him to raise the Bing", Acq' (2) In such case the Collector shall grant a certiﬁcate to the defaulter, authorising him, within a period to be men- tioned therein, and notwithstanding anything contained in thlis Schedule, to make the proposed mortgage, lease or .sa e:
Provided that all moneys payable under such mortgage, lease or sale shall be paid, not to the defaulter, but to the Collector :
Provided also that no mortgage, lease or sale under this rule shall become absolute until it has been conﬁrmed by the Collector. -
Every re-sale of immovable property, in default of pay- Rule 56, ment of the purchase-money within the period allowed for Fresh procla- such payment, shall be made after, the issue of a fresh nation before proclamation in the manner and for the period hereinbefore "'.'"1°- Lprovided for the sale. ' W éliule 71*':
, h. .
Where the property sold is a share of undivided immov- 35"! Ac" able property, and two or more persons, of whom one is a 1';')f6g;_sh'_ rco-sharer, respectively bid the same sum for such property N5. to have or for any lot, the bid shall be deemed to be the bid of the preference. 'co-sharer. gklflc 72, c , . PART IV BéngalAct.] Appointment of receiver.
(1) Where the property of a defaulter consists of 21 RM: 53, 'business, the Collector may attach thg business and appoint Arpointmcnt , usiness, 0, receiver fct business.
(2) Attachment of a business under this rule shall be made by an order prohibiting the derfaulter from transfer- ring or charging the business in any way and prohibiting all persons from taking any beneﬁt under such transfer or charge, and intimating that the business has been attached under this rule. A copy of the order of attachment shall be served on the defaulter, and another copy shall be affixed on a cons icuous part of the remis i which the business iésmcéxerri on and on the o tice bﬂxa of the ColIector's . L a SCH. II 292 Rule .69: Where immovable property is attached, the Collector
-;\fPP°;§;§i1::; may, instead of directing a sale of the property, appoint a.
for immow person as receiver to manage such property.
able property [s.28, Madras Act.] [s. 159, BombayAct.] , Rule 70: (1) Where any business or other property is attached.' Powers of and taken under management under the foregoing rules, "'°"'°" the receiver shall, subject to the control of the Collector. have such powers as may be necessary for the proper management of the property and the realisation of the proﬁts, or rents and proﬁts, thereof.
(2) The proﬁts, or rents and proﬁts, of such business or other property shall, after defraying the expenses of' management, be adjusted towards discharge of the arrears, and the balance, if any, shall be paid to the defaulter.
Rule 7:: The attachment and management under the foregoing "¥"hdTa"'31 rules may be withdrawn at any time at the discretion of ° manage' the Collector, or if the arrears are discharged by receipt :::'MadraS of such proﬁts and rents or are otherwise paid. A°"] PART V Arrest and detention of the defaulter.
113"'? 7'-'° (1) No order for the arrest and detention in civil pri- sh':)';,°';ausc'° son of a defaulter shall be made unless the Collector has. [3 29(1) 02;) issued and served a notice upon the defaulter calling upon ab) & (,0), him to appear before him on the date speciﬁed in the notice Bengal Act.] and to show 'cause why he should not be committed to the [5, 43, pm, civil prison, and unless the Collector, for reasons recorded Madras Act.] in writing, is satisﬁed---
(a) that the defaulter, with the object or effect of obstructing the execution of the certiﬁcate, has after the receipt of the certiﬁcate in the Collec- tor's ofﬁce dishonestly transferred, concealed, or re- moved any part of his property, or
(b) that the defaulter has, or has had since the receipt of the certiﬁcate in the Collector's office, the means to pay the arrears or some substantial part thereof' and refusesor' neglects or has refused or neglected to pay the same.
(2) Notwithstanding anything contained in sub-rule (1), a. warrant for the arrest of the defaulter may be issued by' the Collector if the Collector is satisﬁed, by afﬁdavit or otherwise, that with the object or effect of delaying the execution of the certiﬁcate the defaulter is likely to abscond or leave the local limits of the jurisdiction of the Collector.
(3) Where appearance is not made in obedience ;to an notice issued and served under sub-rule (1), the Collfctor may issue a warrant for the affrest of the defaulter.
293 I SCH. II.
(4) Every person" arrested in pursuance of a warrant of arrest under sub-rule (2) or sub-rule (3), shall be brought before the Collector as soon as practicable and in any event within twenty-four hours of his arrest (exclusive of the time required for journey):
_ Provided that, if the defaulter pays the amount entered in the warrant of arrest as due and the costs of the arrest to the officer arresting him, such officer shall at once release him.
When a defaulter appears before the Collector in Ru1e_73= obedience to a notice to show cause or is brought before H°='*""g- the Collector under the preceding rule, the Collector sha1l[S- 29 (2), proceed to hear the Income-tax Officer and take all such B°"ga1A°'-1 evidence as may be produced by him in.support of execu- tion by arrest, and shall then give the defaulter an oppor- tunity of showing cause why he should not be committed . to the civil prison.
.Pending the conclusion of the inquiry, the Collector Rule 74: may, in his discretion, order the defaulter to be detained C."5t0dypen- in the custody of such ofﬁcer as the Collector may think dmg h°'"'"g' fit or release him on his furnishing security to the satisfac- E" 02? A(3)" tion of the Collector for his appearance when required. m°a CL] (1) Upon the conclusion of the inquiry, the Collector Rule 75: may make an order for the detention of the defaulter in E1361. °f the civil prison and shall in that event cause him to be °°"'°"' ' arrested if he is not already under arrest: E:'):*']9('gcx'l';'jj Act.
Provided that in order to give the defaulter an oppor- tunitv of satisfying the arrears, the Collector may before making fhe order of detention. leave the defaulter in the custody of the oﬁicer arresting him or of any other oﬁicer for a speciﬁed period not exceeding 15 days, or release him on his furnishing security to the satisfaction ofthe Collec- tor for his appearance at the expiration of the speciﬁed period if the arrears are not so satisﬁed.
(2) When the Collector does not make an order of de- tention under sub-rule (1), he shall, if the defaulter is under arrest, direct his release.
(1) Every person detained in the civil prison in execu- Rule 76;
tion of a certiﬁcate may be so detained.-- Detention in and release from prison;
(a) where the certiﬁcate is for a demand of an amount [s,3,,1;c,,g,,r exceeding ﬁfty rupees--for a period of six months, Act.] and ' -
(b) in any other case--for a period of six weeks: Provided that he shall be released from such detention--
(i) on the amount mentipned inthe warrant for his detention being paifl to the jofﬁcer-in-charge of the civil prison, or l | I i Son. 11 Rule 77:
Release.
[s. 30, Bengal .Act.] Rule 78:
Release on ground of ill-
ness.
[s. 32, Bengal Act.] Rule 79:_ Entry Into dwelling-ho-
use.
[s. 47: Bengal .ACt.] 294
(ii) on the certiﬁcate being otherwise fully satisﬁed, or cancelled, or
(iii) on the request of the Income-tax Oﬁicer or of the Collector :
Provided, also, that he shall not be released from such detention under clause (11) or clause (iii) without the crder of the Collector.
(2) A defaulter released from detention under this rule shall not, merely by eason of his release, be discharged from his liability for t e arrear ' but he shall not be liable to be re-arrested under the cert' cate in execution of which he was detained in the civil prison.
(1) The Collector may order the release of a defaulter who has been arrested in execution of a certiﬁcate upon being satisﬁed that he has disclosed the whole of his pro- perty and has placed it at the disposal of the Collector and that he has not committed any act of bad faith.
(2) If the Collector has ground for believing the dis- closure made by a defaulter under sub-rule (1) to have been untrue, he may order the re-arnest of the defaulter in execu- ' tion of the certiﬁcate. but the period of his detention in the civil prison shall not in the aggregate exceed that authoris- ed by the preceding rule.
(1) At any time after a warrant for the arrest of a de- faulter has been issued, the Collector may cancel it on the ground of his serious illness. _ (2) Where a defaulter has been arrested, the Collector may release him if. in the opinion of the Collector, he is not in a ﬁt state of health to be detained in the civil pnison.
(3) Where a defaulter has been committed to the civil prison, he may _be released therefrom by the Collector, on the ground of the existence of any infectious or contagious desease, or on the ground of his suffering from any seri-
ous illness.
(4) A defaulter released under this rule may be re- arrested. but the period of his detention in the civil prison shall not in the aggregate exceed that authorized by this Schedule.
'For the purpose of making an arrest under this Sche- dule--
(a) no dwelling house shall be entered after sun-set and before sun-rise;
(b) no outer door of a d _lling house shall be b -ken open unless such dwe' g house or a portion t ere- of IS in the oecupan ' the defaulter and e or .
= 2 i f 295 SCH. I1 other occupant of the house refuses or in any way prevents access there'to;but, when the person exe- cuting any such warrant has duly gained access to any dwelling house, he may break open the door of any room or apartment if he has reason to believe that the defaulter is likely to be found there;
(c) no room, which is in the actual occupancy of a woman who according to the customs of the coun- try does not appear in 'public, shall be entered into unless the officer authorised to make the arrest has given notice to her that she is at liberty to with-
draw and has given her reasonable time and facility for withdrawing.
The Collector shall not order the arrest and detention Nule,89=. in the civil prison of---- P'°§';:'t";':cu 0 WOIIIOD. 01' minors etc.
(a) a woman, or [S- 33» 3011831 _ . Acti[s. 4.8,
(b) any person who, in his opinion, is a minor or of M3 a8Act-1 unsound mind.
mar VI Miscellaneous. "Jim med to he Every Collector or other officer acting under this Sche- judi- dule shall, in the discharge of his functions under this ﬁlly- Schedule, be deemed to be actingjudicially within the E{'ct4']3'B°"3'J meaning of the Judicial Ol'ﬁcer's Protection Act, 1850. ,8 ,;,~,35o_ Every Collector or other oﬂicer acting under the provi- ',1. ' 3, , sions of this ﬁchedule shall have the ._'powers of a civil court owcrto tale for the purpose of receiving evidence, administering oaths €'"d°"°°-
enforcing the attendance of witnesses and compelling the 42.361301 production of documents. "'1 No certificate shall cease to be in force by reason of ule 8 :
the death of the defaulter. 3 ontinuance f certgiccatgi . 42, 118 If at any time after the issue of the certiﬁcate b3' the 84 , Income-tax Officer to the Cbllector 'the defaulter dies, the 1>,oc¢du,¢.,', proceedings under this Schedule (except arrest and deten- death of tion) may be continued against the legal representative of '1°f3"1'°'- ' the defaulter, and the provisions of this Schedule shall k;:;f]"'B°"3"
apply as if the legal representative were the defaulter.
(1) An appeal from any original order passed by the Rule 85: Collector under this Schedule shall lie to the revenue au- Appeals- thority to which appeals or aﬁlyf against the orders of Fmf" B°"3"' the Collector under the law' relatin t land revenue of the -1 State concerned. .
._ScH. II «9 of 1908.
[s. 52, Bengal Act.] Rule 86 :
Review.
_[s. 54, Bengal Act.] Rule Recovery from surety.
[s. 50, Mad-
ras Act.] Rule Penalties.
[s. 58, Bengal Act.] -
87:
88:
45 of 1860.
Rule Subsistence allowance.
[Rule 78:
Schedule II, Bengal Act.] 89:
Rule 90 :
Forms.
[(Contrast) s. 84, Bengal Act.] Rule Power make _ .
[s. 39, Bengal Act.] 91 :
to 3 consistent with the provisions of Q0 1 296 (2) No appeal shall lie from any order of the Collector which is, under any rule in this Schedule, conclusive.
. (3) Every appeal under this rule must be presented within thirty days from the date of the order appealed against.
(4) Section 5 of the Indian Limitation Act, 1908, shall apply to appeals under this rule.
(5) Pending the decision of any appeal, execution of the certiﬁcate may be stayed if the appellate authority so di- rects, but not otherwise.
(6) No appeal shall lie from any order passed on appeal under this rule.
Any order passed under this Schedule may, after notice to all persons interested, be reviewed by the officer 'who made the order, or by his successor in oﬁice, on account of mistake or error either in the (making of the order or in the course of any proceeding under this Schedule in which the order was made.
Where any person has under this Schedule become surety for the amount due by the defaulter, he may be pro- ceeded against under this Schedule as if he were the de- faulter.
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or therein, from being taken in execution of a certiﬁcate, shall be deemed to have committed an offence punishable under section 206 of the Indian Penal Code, 1860.
(1) When'a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaul- ter from the time of arrest until he is released shall be borne by the Income-tax Officer. A (2) Such sum shall be calculated on the scale ﬁxed by the State Government for the subsistence of judgment- debtors arrested in execution of a decree of a civil court.
(3) 'Sum payable under this rule shall be deemed to be costs in the proceeding:
Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum so payable.
The Central Board of Revenue may prescribe the form to be used for any order, notice, warrant, or certiﬁcate to be issued under this Schedule.
(1) The Central Board of Revenue may make rules.
this Act, regulating' the ectors and other 0 ers T?
% procedure to be followed by acting under this Schedule.
interest 297 SCH. III (2) In particular, and without prejudice to the genera- lity of the power conferred by sub-rule (1), such rules may provide for all or any of the following matters, namely-
'(a) the manner in which any property sold under this Schedule may be delivered:
(b) the execution of a document or the endorsement of a negotiable instrument or a share in a corporation, by or on behalf of the Collector, where such execu- tion or endorsement is required to transfer such negotiable instrument or share to a person who has purchased it under a sale under this Schedule;
(C) the procedure for dealing with resistahce or ob- struction offered by any person to a purchaser of any immovable property sold under this Schedule, in obtaining possession of the property;
(d) the fees to be charged for any process issued under this Schedule ;
(e) the scale of charges to be recovered in respect of any other proceeding taken under this Schedule;
' ' (f) recovery of poundage fee;
(8) the maintenance and custody, while under attach- ment, of livestock or other movable property, the fees to be charged for such maintenance and cus- tody, the sale of such li.vestock or property, and disposal of proceeds of such sale;
(h) the mode of attachment of a business.
Nothing in this Schedule shall affect any provision of Rule :this Act whereunder_ the tax is a ﬁrst charge upon any Saving .622}- .asset_ . ding charge.
THE THIRD SCHEDULE PROCEDURE FOR DISTRAINT BY INCOME-TAX OFFICER [See section 235(5)] Where any distraint and sale of movable property are Rule 1 , to be eﬁected by any Income-tax Ofﬁcer authorised for the Dist:-aint and purpose, such distraint and sale shall be made, as far as 531°-
may be, in the same manner as attachment and sale of any movable property attachable by actual seizure; and the pro- [New] visions of the Second Schedule relating to attachment and , sale shall, mutatis mutandis, apply in respect of such dis. 4
-traint and sale._ 1 , 4 _ ' .
298Draft Report on the lnccnne-tax Act.
APPENDIX II.
Table showing the provision in the existing Act and the corresponding provision, if any, as proposed' in Appendix I.
Existing provision Corresponding provision as proposed II). Appendix I SCCIIOII. I .
Section 2(1) Section 2(2) . a . . .
Section 2(3) Section 2(4) Section 2 (4A) .
Section 2(4B) Section 2(5) . . . .
Section 2(6) Section 2(6A) Section 2(6AA) . .
Section 2(6B) . . . .
Section 2(6C) . . .
Section 2(6E) Section 2(7) Section 2(7A) - . - .
Section 2(8) Section 2 (SA) Section 2(9) Section 2(xo) Section 2(I 1) Section 2(12) Section 2(I3) Section 2(I4) Section 2(I4A) .
Section 2(1 5), part Section 2(15), part Section 2(16) Section 3 .
Clause (:2), part Clause (a), part .
Clause (b) (2') . . .
Clause (6) (ii)
1. The provision in Appendix I de dfutinguisl: it from the existing provisiomﬁ which is ' das''Clause........'',in ' to _. 'bedas"Section......... ....".
Clause I Clause 2(1) Clause 2(5) Clause 2(3) Clause 2(9) Clause 2(xo) Clause 2(1 1) Clause 2(12) Clause 2(1g) Clause 2(I4.) Clause 2(x5) Clause 2(x7) Clause 2(18) and Explanation.
Clause 2(I9) Clause 2(ao), items(i)Qo (vii) and Explnnafwn.
Clause 2(23) Clause 2(24.) Clause 2(21) Clause 2(22), sub. Clauses (i) and (ii).
Clause 2(25) Clause 2(x 5) _ Clause 2(27), Sub- Clnusu(i) to
(vii) Clause 2(28) Clause 5 Clause 2(3o) Clause 2(31) Clause 2(32) Omitted.
Clause 2(36) Clause 2(37) Clause 2(38) Clause 3 Clause 4(1) ((4) Clause 4(2) Clause 4(x)(6) Clause 4(1)(c) I 299 Clause (11) (iii) Clause (c) First proviso Second proviso .
Third proviso Fourth proviso .
Fifth proviso Explanation 1 .
Explanaiion 2 .
Explanation 3 . .
Explanation 4 . . . .
Section 4(2) Section 4(3)-
Clause (i), main para . .
Clause (1'), proviso (a) opening line . Clause (1'), proviso (a) (i) Clause (1'), proviso (a) (ii) Clause (1') proviso (b), part Clause (1'), proviso (b), part Clause (1'), proviso (b), part Clause (1'), proviso (c) Clause (ii) Clause (iii), part .
Clause (iii), part . . . . .
Clause (iv) Clause (v) Clause (vi) Clause (via) para. (a) . .
Clause (via), para. (b) (Se: Finance Act, 1958) .
Clause (vii) . . . .

Clause (at) (d) 1 Clause (x) (2) Clause (xi) . . . . .
Clause (xia), (See Finance Act, 1958) Clause (xii) . . .
Clause (xiii) . . .

Clause (xiva), main para Clause (xiva), 1st Prov. . . . .
Clause (xiva), 2nd Prov. . . ., Clause (xiva), Explanation . . .

Clause (xvii) . . . . .' Clause (xviia) . .' .' . .' Clause (xviib) . . .' . .' I 2o--11.awcom.15s. ' -;, Clause 4(1) ((1) Clause 4(2) ' Omitted, see notes.
Clause 11(4) (iv) Clause 1 1(4)(1') Clause 11(4) (ii) Clause 11(4) (iii) Clause 4(3) Clause 9(i1') Clause 9(iii) Clause 4(1) (e) (f) (E) Clause 10 Clause 12(1)(i), main para.
Clause 12(1)(i), proviso, part. / Clause 12(1)(i1') (b) Clause 12(1) (ii) (:1) Clause 12(2) Clause 12(3) Clause 12(4) Clause 12(1)" (1'), proviso, part_ Clause 12(5) Clause 1 1 (22) (1') Clause 11(22) (ii) Clause 1 1(26) (1') Repealed.
Clause 1 1 (15) Clause 1 1(7) (1') Clause 1 1(6) Clause 1 1(3) Clause 1 1(1) Clause 1 1 (26) (ii) Clause 1 1(21) Clause 11(7), items (ii) to (v) Omitted: see notes.
Clause 1 1(25) Clause 1 1 ( 18) Clause 1 1 (23) Clause 1 1(8) Clause 1 1(9), opening part.
Clause 1 1(9) (ii) ' Clause 1 1(9) (1') Clause 1 1(9), Explanation 2.
 S .
Clause (xx) Clause (xxi) Clause (xxii) .
Last para, part Last para, part \ .
Clause ,(a) (1') Clause (a) (ii) Clause (a) (iii) Clause (a) (iv) Clause (b) Clause (0) Section 4B (a) .
Section 4B(b) Section 4B(r) Section 5(1) Section 5(1A), earlier part .
Section 5(1A), latter part .
Section 5(2), earlier part .
Section 5(2), latter part Section 5(3), earlier part Section 5(3), latter part Section 5(3A) Section 5(4), earlier part Section 5(4), latter part Section 5(5), earlier part Section 5(5), latter part Section 5(5A), earlier part .
Section 5(5A), latter part Section 5(6) Section 5(7), words "for the purposes of this Act".
Section 5(7) (1') Section 5(7) (ii) .
Section 5(7A), main para, earlier part Section 5(7A), main para, latter part Section 5 (7A) , Explanation Section 5(7B), earlier part .
Section 5(7B), latter part Section 5(7C), main para Section 5(7C), 1st Prov. , Section 5(7C), 2nd Proviso Section 5(8) . . .. .~ Section 5A Section 6 . . . .
'Section 7(1), main para, part .
Section 7(1), main para, part . .
Section 7(1), main para, part . , L Clause 1'1(16) (iii) Clause 1 1 (1 9) Clause 1 1 (5) (ii) Clause 1 1 (27) Clause 1 1 (20) Clause 1 2 (6) Clause 1 2, Explanation (a) Clause 6(1) (a) Clause 6(1) ((2) Clause 6(1) (5) Omitted; see notes.
Clause 6(2) Clause 6(3) Clause 6(6), part.
Clause 6(6), part.
Omitted as unnecessary.
Clause I27 Clause 128(1), part.
Clause 131(1) Clause 128(1), part.
Clause 131(2) Clause 128(1), part.
Clause 128(2) Clause 128(3) i Clause 129(1) Clause 131(3) (a) Clause 131(4) Clause 131(5) Clause 131(6) Clause 129(4) Clause 131(7), 1st para. _ Omitted; see notes.
Clause 129(2) Clause 129(3) Clause 132 (1) Clause 132(4), main para.
Clause 132 (4), Explanation Clause 130 (2) Clause 140 Clause 133, main para. \ Clause 133, Prov.
Clause 160, Explanation I.
Clause 130(1) Omitted, in view of the p1'opo' sed abolition of the Appellate Tribunal.
Clause 14 Clause 15 .
Clause 17(1) l Clause 17(2) ' Q 301 Section 7(1), 1st Proviso.
Section 7(1), 2nd Proviso. .
Section 7(1), Expl. 1 .
Section 7(1), Expl. 2, main part .
Section 7(1), Expl. 2, Prov., part Section 7(1), Expl. 2, Prov., part Section 7(1), Expl. 2, Prov., part Section 7(1), Expl. 2, Prov., Part Section 7(2) (1') .
Section 7(2) (ii) «Section 7(2) (iia), main para.
Section 7(2)(iia), Prov.
Section 8, 1st Para.
Section 8, 1st proviso, earlier part Section 8, 1st proviso, latter part Section 8, 2nd proviso Section 8, 3rd proviso .'Section 8, Explanation--
Clause (a), part Clause (a), last lines 'Clause (b), ﬁrst line Clause (12), part Clause (b), last lines Section 9(1)-
Opening para.
Clause (2'), part Clause (i), part Clause (ii), main para.
Clause (ii), Proviso Clause (iii) Clause (iv), main para.
Clause (iv), proviso Clause (:2) Clause (vi) Clause (vii) Explanation .
First para.
151; Prov. . _.
2nd proviso, except last line 2nd provisoflast line 3rd proviso Section 9(3) .
Section 9(4) (a) . 7 .
Section 9(4) (b) . . .
Section 9(4) (0) (See Finance Act, .19?8).
i ii'.
l l Clause 88'(1)(c} Clause 213 Clause 17(3) Clause 17(4) Clause 1 I (1 1) Clause 1 1 (12) . Clause 1 1 (14) Clause 296; See also clause 1 1 (1 3).
Clause 16(i) Clause 16(_ii) Clause I6(ii1'), earlier half.
Clause 16(iii), latter half.
Clause 16 (iv) Clause 18 Clause 19 Clause 2 1 Clause 87(i) Clause 188.
87(ii) also.
Compare ' clause Clause 20(1) (i) Clause 20(2), main paira. part and clause 4o(rl), part.
Clause 20(2), Expl.
Clause 20(1)(ii) Clause 20(2), main para, and clause 4o(d), part.
part Clause 22 Clause 24(I)'(u') (a) Clause 24(1)(ii)(b) Clause 24(1)(z'ii) Omitted, as obsolete.
Clause 24(1) (iv) _ Clause 24(1), items (11) us (viii) Clause 25 1 Clause 24( 1) (ix) Clause 24(1) (x) Clause 24(1) (xi) Clause 27( iii) Clause 23(1) ' Clause 23(3) Clause 23(4) Clause 24(2) Clause 24(1)(i) and Expl.
a .
302Section 10, Sub-section (1) . . .
Section 10, Sub-section (2)--
Opening paragraph . .
Clause (1'), without the proviso. . . Clause (i), proviso . . . . . '.
Clause (ii), without the proviso . .
Clause (ii), proviso Clause (iii), main part Clause (iii), proviso, part . .
Clause (iii), proviso, part (last 17 words) Clause (iii), Explanation Clause (iv), part (for buildings) Clause (iv), part (for machinery etc.). Clause (iv), part (for stocks etc.) Clause (v), part (for buildings) Clause (v), part (for machinery etc.) Clause (vi), ﬁrst para, part Clause (vi), ﬁrst para, part Clause (vi), second para., with its clauses (a),(b) and (0) Clause (vi), proviso ((1) Clause (vi), proviso (b), part Clause (vi), proviso (b), part (referring to pre. x939 years).
Clause (vi), proviso (5) Clause (via), part Clause (via), part Clause (via), part Clause (nib), main para. .
Clause (vib), proviso (a) .
Clause (vib), proviso (b), earlier part Clause (vib), proviso (b), latt"r half . Clause (vib), proviso last para.
Clause vii), first para.
Clause (vii), ﬁrst proviso Clause (vii), Second Proviso, part Clause (vii), Seeond proviso, part Clause (vii), Third proviso Clause (vii), Fourth proviso, part Clause (vii), Fourth proviso, part Clause (vii), Fifth proviso Clause (viii) . . .
Clause (ix), earlier part .
Clause (ix), latter part Clause (x), main para. . .
Clause 28, opening paragraph and sub-clause (i) Omitted, w deductions been listed in separate clauses.
Clause 3o(a) (i) (a) Clause 38(1) (a) Clause 30(a) (i) (b) Clause 38(1) (b) Clause 36(3), main part Clause 4o(a) (i) Omitted, m repeated in existing section 10(4) (b) : See notes to Clause 40.
Clause 36(3), Explanation Clause 3o(c) Clause 31 (ii) Clause 36(1) Clause 3o(a) (ii) Clause 31 (i) Clause 32(1)(i') Clause 32(1)(ii) Omitted, as obsolete.
1Clause 34(1), part Clause 32(_ 2) Omitted Clause 34(2) Clause 32(1)(i'ii), main para.
Clause 32(I)(iii), Explanation- Clause 34(2) (ii) Clause 33 Clause 34(1), part Clause 34(3)(a) Exception.
Clause 34(3) (a), main para.
Clause 34(3)(b) Clause 32(I)(iv) main para.' pan;
Clause 32(1) (iv), part.
D main para., Clause 41(2), main para.
Clause 41(2), Explanation 2. ' Clause 32(1)(iv), Explanatim.
Clause 41(2), main para. and Explanation 1.
Omitted in View of pi-oposcd_ draft for s. 10(2) (vii), 3rd.
proviso.
Clause 41 (2), Explanation 3.
Clause 36(5) Clause 3o(b) Clause 38(2) Clause 35(2), opening paré.
303Clause (x), proviso Clause (xi), main para. . .
Clause (xi), proviso earlier half . ' Clause (xi), proviso, latter half Clause (xii) Clause (xiii), part .
Clause (xiii), part . . .
Clause (xiv), ﬁrst para., earlier part . 'Clause (xiv), ﬁrst para, latter part Clause (xiv), 1st proviso . . .
Clause (xiv), 2nd proviso (:1), opening lines Clause (xiv), 2nd prov., (a) (i) .
Clause (xiv), 2nd proviso, (a) (ii) Clause (xiv . Second proviso, (b) Clause (xiv), Second proviso, (c) Clause (xiv), Second proviso, (Q Clause (xiv), Second proviso, (e), earlier part Clause (xiv), Second proviso, (5), latter part Clause (xiv), Second proviso, (f), part . Clause (xiv), Second proviso, (f), part . Clause (xiv), Second proviso, (f) part Clause (xiv), Second proviso, (g) . Clause (xiv), Explanation at the end Clause (xv) . . . . . .
Section 10, Sub-section (221) . . . Section 10, Sub-Sections (2B) and (2C) Section 10, Sub-section (3) Section 10(4), ﬁrst para Clause (a) Clause (b) . . .
Clause (6) . . .
Section 1o(4A), Clause (a) . .

Explanation . . .
Section 10 (4B) (See Finance Act, 1958) Section 10(5), ﬁrst para----
"paid"
"plant"
Clause (a), main part Clause (a), First proviso . . . .
Clause (a), Second proviso Clause (b), main part Clause (b), ﬁrst proviso .
Clause (b), 2nd proviso . . .

Explanation, earliar part Explanation, latter part .
Section 10 (5A), opening line . . , ' C|a9s¢8(a).(b).(¢).(d)~- . .
Clause 32(2)(s) Clause 36(6), main para.
' Clause 41 (4) Clause 36(6), First proviso.
Clause 35(!)(i) Clause 35-(1) (ii) Clause 35(1) (iii) Clause 35(1)(iv) Clause 35(2) (i), main para.
Clause 35(2) (i), Explanation.
Clause 3 5(2) (ii) , opening lines.
Clause 3 5(2) (ii) (b) Clause 35(2) (ii), (:1) Clause 35(2) (iii) Clause 41 (3) Clause 35(2) (iv) Clause 35(2) (v) Clause 42(1), Explanation 1.
Clause 35(4) Clause 73(3), part Clause 74(3), part Clause 35(3) Clause 42(5) Clause 37 Clause 41(1) Omitted.
Clause 33(3) Clause 4o(a) (ii) Clause 4o(a) (iii) Clause 4o(b) Clause 4o(a) (iv) Clause 40 (0) (1') Clause 40(5) (ii) Clause 40 (c) Explanation Clause 34 (2) (iv) Clause 42 (2) Clause 42(3) Clause 42 (7) (a) Clause 42(1), Expl. 3 Clause 42 (1), Exp]. 4 Clause 42 (7) (b), main para Clause 42 (7) (b), Proviso Clause 42 (7) (b) Explanation Clause 42 (1), Explanation 2 Clause 42 (1), main para Clause 42 (7), Explanation 3.
Clause 28 (ii), opening lines, part.
Clause 28 (ii). ta), (b). T).
Section 10(6) . . . , .
Section 10 (7) .
Section 1 1 Section 12 -
Sub-section (1) Sub-section (IA) Sub-section (IB) Subsection (2) ---
main para, part . . . .
main para, part Proviso . .
Sub-sections (3) £9' (4) --
part .
part . . . . . .
Sub-section (5) -
part part Section 12A Section r2AA Section 12B Sub-secti0n(1)----
main para, earlier part main para, latter part Ist proviso, part 1st proviso, part 2nd proviso, earlier half 2nd proviso, latter half, part 2nd proviso, latter half, part Sub-section (2)-
opening lines . ' Clause (1') Clause (ii), part Clause (ii), part Clause (ii), part Ist proviso 2nd proviso, part 2nd proviso, part 3rd proviso, part 3rd proviso, part 3rd proviso, part 3rd proviso, part 3rd proviso, part 4th proviso Sub-section (3)--
main para, earlier half, part main para, earlier half, part . .
rnain para, earlier half, part ' Clause 28 (ii), opening lines, part. .
Clause 123 (1), main para.
Clause 28 (iii) Clause 4,4, part.
_ Repealed.
' Clause 58 (1) Clause 58 (2) (1') Omitted, as spent. - 4 Clause 60 (1') Clause 60 (iii) .- ' Clause 61 /_a) Clause 60 (ii) Clause 62(2) Clause 61 (b) Clause 62 (1) Clause 39 Clause 187 . Clause 4. 5 Clause 46 Clause 4.7 (1') Clause 47 (ii) Clause 47 (iii) Clause 4.2 (1), Explanation 5.
Clause 42 (7), Explanation 2.
Clause 4.8,' opening lines.
Clause 4,3 (i) ' Clause 48 (ii) (Clause 50 (1) (:1) Clause 57 (b) Clause 54 Clause 51 (1) Clause 51 (2) Clause 50 (i) (b';
Clause 50 (2) (i) (c) clause 50, (3) <5), pan Clausc 50 (3) (ii) (5) Clause 50 (4) (bl Clause 52 Clause 50 (2), opening tints.
Clause 50 (2)'(i) (4) . ' Clause _50 (3) (i).'part- "
.4 ' 305 main para, earlier half, part . .
main para, earlier half, part. . , main para, lattter half .
Proviso (z), part \ V Proviso (3'), part Proviso (1'), part .
Proviso (ii) Sub-section (4)----
Clause (4) Clause (b) Section 13, main para Section x3, Proviso, part Section 13, Proviso, part Section 14 (1) Section 14(2) to (5) :-
' For income-tax Subsection (2), Clause (a) Sub-section (2), . .
Clause (M)-, main para Sub-section (2), .
Clause (b) Sub-section (3), main para Sub-section (3), Explanation Sub-section (3), Proviso .
Sub-section (4) Sub-section (5) For Super-tax Sub-section ( 2) (aa), main para Sub-section (2) (aa), proviso Sub-section (3) Sub-section (4) Sub-section (5) Section I 5 Sub-section (1) Sub-section (2) Sub-section (2A) Subsection (3) Section 15A, earlier part Section 15A, latter part . .
Section x5-B :--
For income-tax Sub-section (1), main para Sub-section (1), 1st Proviso 2nd Proviso (a) 2nd Proviso (b) Subsection (2), main para .' Sub-section (2), Explanation .;
;u--u=.r.¢. V .Clause 50 (3) (ii) (a) . Clause 50 (4) (a) Clause 50, Explanation. .
Clause 50 (2), opening line: of sub-clause (1'). --\..
Clause 50 (2)(i) (6) Clause 50(3) (:1), part.
Clause 50 (2) (ii).
Clause 55 Clause 56.
Clause 150 (x), main part.
Clause 150 (1), Proviso.
Clause :50 (2) Clause 11 (2) As given below.
Clause 87 (iii) Clause 87 (iv) Clause 87 (:2) Clause 82 (x) Clause 82 (2) Clause 82 (3) Clause 83 Clause 84 Clause 1 I 1 , part.
Clause x 1 1, part.
Clause 105 Clause :06 Clause :07 Clause 88 (1) (a) Clause 88 (1) (b) Clause 88(2) Clause 83 (3) 9 Clause 8: 7 Omitted.
As given below :-----
Clause 89 (1), part.
See "For Super-tax", below.
Clause 89 (2) Clause 89 (3) Clause 89 (5) 'f Clause 89 (6; 1 Sub-section (2.4) . . 1 .
Sub-section (3) For Super-tax Section 15-B, Part Section 15-B (1), 1st Proviso Section 15C---
For income-tax Sub-section (1) . .
Sub--section (2), main para Sub-section (2), Proviso Sub-section ( 3) .
Sub-section (4) . . .
Sub-section (5) Sub-section (6) For super-tax----
Section 15--C . .
Section 16(1), (a), earlier half . Section 16 (1) (a), latter half Section 16(1) (b), main para.
Section 16 '(1) (I2), Proviso Section 16 (1), (c)----
Main para, earlier half .
Main para, latter half 1st Proviso 2nd Proviso, part 2nd Proviso, part 3rd Proviso, earlier half .
3rd Proviso, latter half Section 16 (2), main para, part Section 16 (2) main para, part Section 16 (2), main para, part Section 16(2), Proviso Section 16 (3) Section 17 (1), main para . .
Section 17» (1), 1st Proviso, earlier part Section 17 (1), 1st Proviso, latter part Section 17 (1), 2nd Proviso.
Section 17 (2), part .
Section 17 (2), part .
Section 17 (2), part Section 17 (3), part Section 17 (3)., part Section 17 (3), part 'Section 17 (4) .
Section 17 (5) .
o\ o 0' -
Omitted, as spent.
Clause 89 (4) Clause I09 (1), part Clause 109 (2) As given below :-
Clause 8 5 (1) Clause 85 (2) Clause 85 (3) Clause 85 (4.) Clause 86 Clause 82 (5) Clause 82(6) Clause 110, part.
Clause 68 Omitted. See Section 15 A latter half.
Clause 69(1) Clause 69 (4) Clause 63 Clause 64 Clause 66, (a) Clause 66, (b) Omitted.
Cluase 65 (1) Clause 65 (2) Clause 8 Clause 59 (1) Clause 59 (2) Clause 59 (3) Clause 67 Clause 124. (1) Clause 124. (2) Clause 124. (3) Clause 124. (4) Clause 88 (1), opening lines.
Clause 89 (1), part.
Clause 121 Clause 109 (1), part Clause 110, part Clause 1 1 1, part.
Omitted, as s. 14. (2) (c) is no' longer on the statute book.
Omitted, consequent on omission of section 15A, latter half.
Contrast deﬁnition of "average rate of income-tax" (an expression which has been used in the Chaptd "on Reba es).
307Section 17 (6), opening lines, part . . . Clause 125, opening line: Section 17 (6), openinglines, part,r_(.worda "includ- Omitted ing super tax").  Clause 125 (a) Section 17 (6), clause (ii), main para . . . Clause 125 ((2), main para Section 17 (6), Clause (ii), Proviso . . .    Repealed Section 18 (2), main, para . . . . . Clause 201 (1) Section 18 (2), Proviso . . . . . Clause 201 (3) 'Section 18 (211), earlier part . . . . OS1ni§t<Ed5 as repeating existing
-1 2 .
'Section 18 (2A), latter part ' . . . . Clause 201 (6) 'Section 18 (2B), main para . . . . Clause 201 (2) 'Section 18 (2B), Prov., part . . . . Clause 205 (1), part 'Section 18 (2B), Prov., Part Clause 205 (2) tsection 18 (2B) Prov., part (re: order by Income- Omitted, as unncessary. tax Ofﬁcer). ' Section 18 (3), main para . . . . . Clause 202 (a) Section 18 (3), Prov. . . . . . . Clause 205 (1), part Section 18 (3A), main para . . . . Clause 202 (b) ' 'Section 18 (3A), Prov. . . . . . Clause 205 (1), part Section 18 (38), main para. . . . . Clause 204, (1), main para Section 18 (3B), 1st Prov. . . . _ . . Clause 205 (1), part Section 18 (3B), 2nd Prov. . . . . Clause 204. ( 1), Prov. '.Section 18 (30). . . . . . . Clause 204 (2) .'Section 18 (3D), main para . . . . Clause 203 Section 18 (3D), Prov. ' . . . . .  Clause 206 Section 18 (5), main para earlier half, part . . Claulse 207, main para, earlier a .
?Section 18 (5), main para, earlier -half, part Clause 246 (1), earlier half 'Section 18 ( 5), main para, latter half, part . . Clause 207, main para, latter lul f . . _ part. -
'Section 18 (5), main para, latter half, part . . Clause 246 (1) "latter half. 'Section 18 (5), 1st Prov . . . . . Clause 207, main para, latter half, part. ' Section 18 ( 5), 2nd Prov., part . . . , . Clause 207, 1st Prov. | Section 18 ( 5), 2nd Prov., Part . . . . Clause 246 (1), 1st Prov. Section 18 (5), 3rd Prov., Part . i . . . Clause 207, 2nd Prov. Section 18 (5), 3rd Prov, part . . . .      Clause 212 'Section 18A (1) (a), main para, earlier half, part . Clause 215 (1) Section 18A (1) (a), main para, earlier half, part . Clause 216 ( rsection 18A (1) (4),, main para, carrier half, pqt . Clause 217 (a),.ear1ier :Section 18A (1) (a), main para, earlier half, Clause 2-18 (1). ~ ls.
308J Section 18A (1) (a), main para, earlia half, part' . Clause 218 (2) Section 18A (1) (a), main para, earlier half, part '. Clause 219 (1), main para. Section 18A (1) (a), main para, latter half, part . Clause 217 (a), latter half Section 18A (1) (a), main para, latter half, part 7 . Clause 217 (b) Section 18A (1) (a), 1st Prov . . . . Clause 219 (1) Prov.
Section 18A (1) (a), 2nd Prov. . . . . Clause 217. Expl.
Section 18A (1) (a), 3rd Prov. . . . . Clause 218 (3) Section 18A (1) (b) . . . . . . Clause 219 (2) Section 18A (2), main para . . . . Clause 220 (1) Section 18A (2), Prov. . . . . . Clause 220 (2) Section 18A (3) . . . . . .  Clause 221 Section 18A (5), main para part i.e. cl. (i) . . Omitted, as spent Section 18A (5), main para, part. . . . Clause 222 (1), part Section 18A (5), main para, part. . . . Clause 222 (1), part Section 18A (5), main para, part. . . . Clause 2 (33) Le. deﬁnition».
"regular assessment". .
Section 18A (5), 1st Prov . . . . . Clause 222 (2) Section 18A (5), 2nd Prov. . . . . Clause 222 (1), part Section 18A (6), main para . . . . Clause 223 (1), part Section 18A (6), 1st Prov . . . . . Clause 223 (1), part Section 18A (6), 2nd Prov. . . . . Clause 223 (2) Section 18A (6), 3rd Prov . . . . . Clause 223 (3) ' Section 18A (6), 4th Prov . ' Omitted, as the draft prpposefi. for S. 18A (6) main para; appli-
es the rule contained in the"
Prov. for all cases.
Section 18A (6),'5th Prov . . . . .   Clause 225 (1) Section 18A (9), main para Section 18A (9), Proviso Clause 282, earlier half.
. . . - . Clause 282, latter half 1 Section 18A (10) . . ._ . . . Clause 226 - Section 18A (1 1) . . . . . .-      Clause 166 (1) Section 21 . . . . . . .   Clause 143 (2) Section 22 (2A), part. . . . . . Clause 143 (3) Section 22 (2A), part . . . . . . Clause 80 Section 22 (3) . Clause 143 (4) Section 22 (4) .
Section 22 (5) .
Section 23 (1) .
Section 23 (2) .
Section.23 (3) .
Section 23 (4), main para, earlier half . '. .3 Clause 146 (1) Clause 146 (5) Clause 147 (1) Clause 147 (2) Clause I47 (3) Clause 148 (1)' ., -.....--,._.. ..
309Section 23 (4), main para, latter half, part . . Clause 193 (2), part Section 23 (4), main para, latter half, part . Clause 192 (6) Section 23 (4) , Proviso ' Section 23 (5), opening lines Section 23 (5) (a), main para Section 23 (5) (a), 1st Prov.
Section 23 (5) (a), 2nd Prov.
Section 23 (5) (a) 3rd Prov.
Section 23 (5) ([1) Section 23 (6) Section 23-A-
Sub-section (1), part Sub-section (1), part Sub--section (1), part Sub-section (2) Sub-sections (3) to (7) Sub-section (8) Sub-section (9) Explanation 1-
Clause (a) Clause (b) (1'), main para Clause (b) (i), Proviso Clause (b)(iz') half Clause (b)(iii), main para, earlier Clause (b) (iii), main para, latter half, part Clause (b) (iii), main para, latter half, part Clause (b) (iii), Proviso Explanation 2----
Section 23B(1), earlier part Section 23B(1), latter part .
Section 24(1)------
main para 1st Proviso .
2nd Proviso, earlier half 2nd Proviso, latter half-
Expl. 1 . .
Expl. 2 Section 24 (2)--
main para, part main para, part main para, part .
main para, part .
Clause 193 (2), part.
Clause 189 (1), opening lines:
Clause 189 (1) (i) and (if) Clause 189 (2) Clause 189 (3) Omitted, as unnecessary Clause 190 Clause 165 Clause 1 1 3 (1) Clause 1 13 (2) Clause 1 18 Clause 1 14 Repealed Clause 1 1 5 Clause 1 16 Clause 1 17(1), part Clause 1 17(1), part Clause 95(1), part Clause 117(1), part Clause 117(1), part-
Clause 117(2), main para Clause 1 17(2), Explanation Clause 95(2), Proviso Clause 120 Clause 145(1) Clause 145(2) Clause 145(3) Clause 145(4), part Clause 145(7) Clause 244 Clause 245 Clause 145(5) Clause 145(6) Clause 73( 1) Clause 74(1) ' Clause 78/ 1) Clause 76(1) Clause 28, Expl. 2 Clause 42 (6) Clause 7312':
Clause 73(4) Clause 74( 2 ;
Clause 74(4-
Proviso (a) Proviso (b), part Proviso (b), part Proviso (c), earlier part Proviso (c), latter part Proviso (d) Proviso (e) Proviso (f) .'Section 24, (2A) Section 24, (QB) part , .
part Section 24(3) 310 Section 24A( 1), main para, earlier half Section 24A( 1), main para, latter half, part . 8 Section 24A(1), main para, latter half, part .
Section 24A( 1), Prov.
Section 24.A{2) .