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Sch. II Part 5 Rule 77 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Sch. II Part V Rule 77. DETENTION IN AND RELEASE FROM PRISON.

 

(1) Every person detained in the civil prison in execution of a certificate may be so detained, – (a) Where the certificate is for a demand of an amount exceeding two hundred and fifty rupees – for a period of six months; 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 mentioned in the warrant for his detention being paid to the officer-in-charge of the civil prison, or 

 

(ii) On the request of the Tax Recovery Officer on any ground other than the grounds mentioned in rules 78 and 79.

 

(2) A defaulter released from detention under this rule shall not, merely by reason of his release, be discharged from his liability for the arrears; but he shall not be liable to be rearrested under the certificate in execution of which he was detained in the civil prison.

 

 

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Income Tax Act, 1961 

 

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