Income Tax Act, 1961
Sch. II Part VI Rule 92. POWER TO MAKE RULES.
(1) The Board may make rules, consistent with the provisions of this Act, regulating the procedure to be followed by Chief Commissioners, Commissioners, Tax Recovery Officers and other officers acting under this Schedule.
(2) In particular, and without prejudice to the generality of the power conferred by sub-rule (1), such rules may provide for all or any of the following matters, namely :- (a) The area within which Chief Commissioners, Commissioners or Tax Recovery Officers may exercise jurisdiction;
(b) The manner in which any property sold under this Schedule may be delivered;
(c) The execution of a document of the endorsement of a negotiable instrument or a share in corporation, by or on behalf of the Tax Recovery Officer, where such execution or endorsement is required to transfer such negotiable instrument or share to a person who has purchased it under a sale under this Schedule;
(d) The procedure for dealing with resistance or obstruction offered by any person to a purchaser of any immovable property sold under this Schedule, in obtaining possession of the property;
(e) The fees to be charged for any process issued under this Schedule;
(f) The scale of charges to be recovered in respect of any other proceeding taken under this Schedule;
(g) Recovery of poundage fee;
(h) The maintenance and custody, while under attachment, of livestock or other movable property, the fees to be charged for such maintenance and custody, the sale of such livestock or property, and the disposal of proceeds of such sale;
(i) The mode of attachment of business.