Certificate to Tax Recovery Officer [Section 222] :

(1) When an assessee is in default or is deemed to be in default in making a payment of tax the Tax Recovery Officer may draw up under his signature a statement in the prescribed form and specifying the amount of arrears due from the assessee (such statement being hereinafter and in the Second Schedule referred to as certificate) and shall proceed to recover from such assessee the amount specified in the certificate by one of more of the modes mentioned below in accordance with the Second Schedule.

(a) Attachment and sale of the assessee‘s movable property.

(b) Attachment and sale of assessee‘s immovable properties.

(c) Arrest of the assessee and his detention in prison.

(d) Appointing a receiver for the management of assessee‘s movable and immovable properties.

(2) For the purpose of this section the assessee‘s movable or immovable property shall include any property which has been transferred directly or indirectly by the assessee to his spouse or minor child or son‘s wife or son‘s minor ch ild otherwise than for adequate consideration and which is held by any of the persons aforesaid. So far as the movable or immovable property so transferred to his minor child or his son‘s minor child is concerned, they shall even after the date of attainment of majority by such minor child or son‘s minor child continue to be included in the assessee‘s movable or immovable property for recovering any arrears.

(3) The Tax Recovery Officer may take action under sub-section (1) notwithstanding that proceedings or recovery of the arrears by any special mode have been taken.