1.0 Introduction.—
According to section 52 of the Rajasthan Sales Tax Act, 1994, where any tax or other sum payable by a dealer or a person is not paid, it shall be recoverable as an 1arrear of land revenue and the Assessing Authority or any other officer having jurisdiction for the time being over such dealer or person shall be empowered to recover sales tax or other sum by attachment and sale of the movable or immovable property of such dealer or person and all provisions of the Rajasthan Land Revenue Act, 1956 read with the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall mutatis mutandis apply.
2.0 Extracts of Relevant Sections of the Rajasthan Land Revenue Act, 1956.—
2.1 Section 228: Processes for recovery of arrears.—
An arrear of revenue or rent may be recovered by one or more of the following processes:—
(a) By serving a writ of demand or a citation to appear on any of the defaulters;
(b) By attachment and sale of movable property;
(c) By attachment of the specific area, share, patti or estate, in respect of which the arrear is due;
(d) By transfer of such share or patti to a solvent co-sharer;
(e) By sale of other immovable property of the defaulter
2.2 Section 230: Attachment and sale of movable property.—
The Collector may attach and sell the movable property of the defaulter. Every attachment and sale ordered under this section shall be made according to the law in force for the time being for the attachment and sale of movable property under the decree of Civil Court. In addition to the proviso to section 60 of the Civil Procedure Code, 1908, articles set aside exclusively for religious use shall be exempted from attachment and sale under this section. The cost of attachment and sale shall be added to the arrear of revenue or rent and shall be recoverable by the same procedure.
2.3 Section 235: Sale of defaulter's specific area, patti or estate.—
Where the Collector is of opinion that other processes hereinafter specified are not sufficient for the recovery of the arrear, he may, in addition to or instead of all or any of such other processes, sell by auction the specific area, patti or estate in respect of which such arrear is dues.
Provided that no specific area, patti or estate shall be sold for any arrear which may have accrued while it was.—
(a) under the management of the Court of wards; or
(b) under direct management of the Collector.
2.4 Section 237: Powers to proceed against interest of defaulter in property other than that in respect of which default is made.—
(1) If an arrear cannot be recovered by way of the above process and defaulter owns, or has any interest in any other estate or any share in any other immovable property, the Collector may proceed against such estate or share or other immovable property as if it were the land on account of which the revenue or rent is due under the provisions of this Act.
2.5 Section 256: Recovery of miscellaneous revenue and other money.—
The following money may be recovered under this Act in the same manner as an arrear of revenue.—
(a) all sums of money declared by this Act or by any law for the time being in force, other than the Rajasthan Public Demands Recovery Act, 1952.—
(i) to be recoverable as an arrear of land revenue or rent, or
(ii) to be a demand or public demand or to be recoverable or realisable as a demand or a public demand or as an arrear of a demand or a public demand;
(b) all sums of money payable to the State Government or to a department or an officer of the State Government or to a local authority on account or rates, duties, taxes, charges or other dues under any law or rule having the force of law notwithstanding that such law or rule does not declare the same to be recoverable or realisable as an arrear of revenue or land revenue or rent or to be a demand or public demand or to be recoverable as an arrear of a demand or a public demand.
(c) all sums of money payable to the State Government or to a department or an officer of the State Government or to a local authority.—
(i) by way of fees, fines, penalties, compensation or cost imposed or awarded by any authority, not being civil or criminal court, under this Act or under any other law for the time being in force; or
(ii) on account of pasturage, forests rights, fisheries, mills, natural products of land, water-rates irrigation charges, maintenance and management of irrigation works and the like;
(d) all rents, premia, cesses rates, fees and royalties due to the State Government on account of the use or occupation of land or water or other immovable property, whether belonging to the State Government or not, or on account of any products thereof or proceeds therefrom or on any other account;
(e) all sums of money due to the State Government under any grant, lease or contract which provides that they shall be recoverable as arrears of revenue or land revenue.
2.6 Other relevant sections of the Rajasthan Land Revenue Act, 1956.—
| (i) |
Section 229: Writ of demand and citation to appear. |
| (ii) |
Section 229A: Power to grant instalments (In cases of genuine hardship, Collector may grant instalments not extending beyond a period of three years). |
| (iii) |
Section 231: Attachment of land. |
| (iv) |
Section 233: Proclamation of attachment of land. |
| (v) |
Section 234: Transfer of defaulter's share (to all or any of the co-sharers for a term not exceeding ten years, for payment of arrears). |
| (vi) |
Section 236: Land to be sold free of encumbrances. |
| (vii) |
Section 238: Proclamation of sale (of land or other immovable property). |
| (viii) |
Section 239: Sale when and by whom to be made.—
(a) Sale shall be made by Collector/Asstt. Collector/Tehsildar specially appointed;
(b) Sale shall be made after expiration of thirty days from the date of proclamation;
(c) No sale on Sunday or gazetted holiday; and
(d) Collector may, from time to time, postpone the sale. |
| (ix) |
Section 245: Fresh proclamation before resale (including postponement under section 239). |
| (x) |
Section 246: Application to set aside sale on deposit of arrear. |
| (xi) |
Section 247: Application to set aside to sale for irregularity etc. |
| (xii) |
Section 248: Order confirming or setting aside sale (after expiration of thirty days from the date of sale. |
| (xiii) |
Section 250: Refund of purchase money when sale set-aside. |
| (xiv) |
Section 257: Recovery of money from sureties. |
| (xv) |
Section 251: Purchaser to be put in possession and certificate of purchase after confirmation of sale of immovable property shall be issued which shall be a proof of transfer without registration. |
3.0 Extracts from the Rajasthan Land Revenue (Payments, Credits, Refunds & Recovery) Rules,1958.—
A : Attachment and sale of movable property
3.1 29. Process under section 230 to be issued by Collector or S.D.O.— (1) Process under section 230 (attachment and sale of movable property) may be issued only by, or under the orders of, the Collector or the Sub Divisional Officer of the sub-division.
(2) The warrant of attachment of movable property shall be in FORM III and that for sale in FORM IV, and the proclamation of sale shall be in FORM IV-A. No sale shall, without the consent of the defaulter in writing, take place until after the expiration of at least fifteen days calculated from the date on which the proclamation has been served.
3.2 30. Quark Amin for attachment and sale of movable property.— Every attachment and sale of movable property in realisation of revenue of rent under section 230 or of arrears recoverable as revenue or rent, shall unless the officer ordering the attachment otherwise directs, be made by a Quark Amin. The fee levied for a warrant of attachment (FORM III) shall be rupee one.
3.3 31. Entering of dwelling house for making attachment.— When it is necessary to enter a dwelling house for purpose of making an attachment, the provisions of section 62 of the Code of Civil Procedure, 1908, shall be observed.
3.4 32. Particulars to be given in warrant for sale of movable property.— Every warrant for the sale of movable property shall specify the amount for the recovery of which sale is ordered, and shall require the property to be sold in default of payment of such amount after the lapse of such period as may be specified.
3.5 33. Costs of sale of movable property.— The cost of every sale of movable property shall be met by levying a sum of six Naye Paise in the rupee (excluding fractions of a rupee), calculated on the amount of the arrears including sale. Any sum in excess of such arrears realized by the sale shall be paid to the defaulter, and shall be excluded from the amount on which costs of the sale are calculated.
B: Attachment and sale of land
3.6 47. Issue of process for attachment and sale of land .— Process under this head may be issued by the Collector.
3.7 48. Proclamation u/s 233.— When any land is attached under section 231, the proclamation issued under section 233 shall be in Form V and be affixed in a conspicuous place in the village in which the estate is situated, and shall be notified by beat of drum in the manner indicated in section 61.
C: Transfer of share or patti of estate
3.8 49. Mutation on transfer u/s 234 or sale of land u/s 235 .— When a transfer is made under section 234, or land is sold under section 235, the Collector shall issue orders for the necessary mutation of names to be made in the registers. No fee shall be levied in respect of any such mutation.
3.9 50. Collector should satisfy himself about probability of arrears being recovered from process u/s 234 .— Before having recourse to the provision of section 234, the Collector should satisfy himself, by reference to the village notes and other sources of information available to him, that there is a reasonable probability of the arrears being recovered by this process within the period of 10 years allowed by the Act. If he is not so satisfied, the transfer under section 234 shall not be made.
3.10 51. Proposal u/s 234 to be made only after payment of arrears by proposed transfer.— (1) Proposals for transfer under section 234 shall not be made by the Collector until the arrears due have been paid by the proposed transferee. If the proposal to transfer is not sanctioned, the amount so paid shall be refunded by order of the Collector.
(2) The proclamation of transfer shall be in FORM NO. VI.
3.11 52. Acceptance of arrears from defaulter after submission of proposal to transfer but before sanction.— If the defaulter offers to pay the arrears after the proposal to transfer had been submitted to the Board and before sanction, has been received, the Collector must accept payment, and if the whole of the arrears due are paid, he shall report to the Board to cancel the proposal to transfer.
3.12 53. Period of transfer.— (1)Subject to the provisions of section 234, the period of the transfer shall be such as will enable the transfer to recover from the profits of the share or patti transferred after reasonable allowance has been made for short collections and the cost of management (if any), the amount paid on account of the arrears with fair interest thereon.
(2) The co-sharer or co-sharers to whom the share or patti is transferred under section 234, shall be made to execute an Indenture in FORM VII and execute a security bond in FORM VIII.
D. Sale of immovable property
3.13 54. When sale of defaulter's specific area, patti or estate to be made.— (1) Recourse can only be had to sale under section 235 when the processes specified in the previous sections of that Act would be insufficient for the recovery of the arrear.
(2) In proposing sale under section 235, the Collector shall state what the annual assets and the annual demand amount to, and shall report if the arrears are due to the severity of the original assessment or to the property having deteriorated, and, if the latter whether the deterioration is due to bad management or to causes beyond the estate-holder's control.
(3) Proposals for sale of immovable property under section 237 can only be made when the land on which the arrear accrued has been sold and the arrear has not been fully liquidated by the proceeds of the sale.
(4) The proclamation of sale required to be issued under section 238 shall be in FORM NO. IV-A and the warrant of sale thereof shall be in FORM IV. No sale shall, without the consent in writing of the defaulter, take place until after the expiration of at least thirty days calculated from the date on which the copy of the proclamation has been served.
3.14 55. Bid by Collector.— If at any auction no bid is made upto the amount of the arrear for which the sale is ordered, the Collector may bid up to the total amount of such arrear and all other arrears incurred upto the date of the auction.
Provided that whenever there is a reason for believing that the defaulter is in possession of other property from which the balance may be recovered the Collector may buy in the property for a sum less than the full arrear and may then take such steps as are necessary for the recovery of the balance."
3.15 56. Rates of charges for sale of land.— When the immovable property put up for sale consists of land a charge shall be levied on account of the costs of every sale upon such amount not exceeding the total sum due for recovery as may be realised by the sale, at the following rates.—
| (i) |
Where such amount does not exceed 200 rupees at the rate of one rupee for every 100 rupees or portion of 100 rupees. |
| (ii) |
Where such amount exceeds 200 rupees, but does not exceed 1,000 rupees, 2 rupees for the first 200 rupees and at the rate of 50 Naye Paise for every 100 rupees or portion of 100 rupees in excess of 100 rupees. |
| (iii) |
Where such amount exceeds 1,000 rupees, 6 rupees for the first 1,000 rupees, and at the rate of one rupee for every 500 rupees in excess of 1,000 rupees. |
4.0 Properties liable to attachment and sale.—
According to section 60 of the Civil Procedure Code the following properties are liable to attachment and sale, if such properties belong to the defaulting dealer or person over which, or the profits of which, he has a disposing power which he may exercise for his own benefit whether the same he held in the name of the defaulting dealer/person or by any other person in trust for him or on his behalf:—
| (i) |
land |
| (ii) |
houses or other buildings, |
| (iii) |
goods, |
| (iv) |
money, |
| (v) |
bank-notes, |
| (vi) |
cheques |
| (vii) |
bills of exchange, |
| (viii) |
hudies, |
| (ix) |
promissory notes, |
| (x) |
Govt. securities |
| (xi) |
bonds or other securities for money debts, |
| (xii) |
share in a corporation, and |
| (xiii) |
save as hereinafter mentioned all other saleable property movable or immovable |
| |
Provided that the following properties shall not be liable to such attachment or sale, namely:—
(i) the necessary wearing apparel, cooking vessels, beds and bedding of the defaulting person his wife and children, and such personal ornaments as, in accordance with religious usage cannot be parted with by any women;
(ii) tools of artisans and where the defaulting person is an agriculturist, his implements of husbandry and such cattle and seed grain as may in the opinion of the competent authority be necessary to enable him to earn his livelihood as such, and such portion of agricultural produce or any class of agricultural produce as may be exempted from liability to attachment or sale by a general or special order of the State Govt. published in the official Gazette;
(iii) houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist (who cultivates land personally and who depends for his livelihood mainly on the income from agricultural land) or a labourer or a domestic servant and occupied by him;
(iv) books of accounts;
(v) a mere right to sue for damages;
(vi) any right of personal service;
(vii) stipends and gratuities allowed to pensioners of the Govt. or of a local authority or of any other employer, or payable out of any service family pension fund notified in the Official Gazette by the Central Govt. or the State Govt. in this behalf, and political pension;
(viii) the wages of labourers and domestic servants whether payable in money or in kind;
(ix) salary to the extent of the first four hundred rupees and two thirds of the remainder in execution of any decree other than decree for maintenance;
(x) one third of the salary in execution of any decree for maintenance;
(xi) the pay and allowances of persons to whom the Air Force Act, 1950 or Army Act, 1950 or the Navy Act, 1957 applies;
(xii) all compulsory deposits and other sums in or derived from any fund to which the Provident Funds Act, 1925 or the Public Provident Fund Act, 1968, for the time being applied in so far as they are declared by the said Act not to be liable to attachment;
(xiii) all moneys payable under a policy of insurance on the life of the defaulting person
(xiv) the interest of a lessee of a residential building to which the provisions of law for the time being in force relating to control of rents and accommodation apply;
(xv) any allowance for using part of the emoluments of any servant of the Govt./Local Authority which is declared to be exempt from attachment and any subsistence grant or allowance made to any such servant while under suspension;
(xvi) any expectancy of succession by survivorship or, other merely contingent or possible right or interest;
(xvii) a right to future maintenance;
(xviii) any allowance declared by any Indian law to be exempt from liability to attachment or sale in execution of a decree; and
(xix) any movable property which, under any law for the time being is exempt from sale for the recovery of an arrear of revenue. |
5.0 Seizure of property in dwelling house and precautions.—
According to section 62 of the Civil Procedure Code, while seizing any property in a dwelling house, the following precautions have to be taken.—
(i) No entry shall be made in any dwelling house after sun-set and before sunrise;
(ii) Where access is prevented, out-door of a dwelling-house may be broken, and after the access in the dwelling-house, door of any room may also be broken; and
(iii) Where a room is in actual occupancy of a woman, who according to the customs of the country, does not appear in public, she shall be allowed reasonable time and facility to withdraw, before entry is made in the room.
6. Officers of the Commercial Taxes Department and the Forms to be used in case of attachment and sale of movable or immovable property.—
6.1 Officers competent to effect recovery.—
The Collector or Sub-Divisional Officer, referred to in the Rajasthan Land Revenue Act or the rules made thereunder may be construed as the Assessing Authority, i.e. Asstt. Commissioner/ Commercial Taxes Officer/Asstt. Commercial Taxes Officer, as the case may be.
The Qurak Amin referred to in the Rajasthan Land Revenue Rules may be construed as the Commercial Taxes Inspector.
The expression "Court" used in the Rajasthan Land Revenue Act or the rules made thereunder may be construed as the "Office" of the Assessing Authority.
6.2 Warrant of attachment of movable/immovable property.—
Where the Assessing Authority or the other competent officer himself does not proceed to attach movable/immovable property of the defaulting dealer/person, such authority or officer may issue warrant of attachment of movable/immovable property to any other officer of the same circle or different circle in the following format.—
OFFICE OF THE .........................................
Date : .................
Warrant of attachment of movable/immovable property
To
......................................
......................................
(Name and designation of the officer
who is to execute the warrant)
Whereas, M/s ................................................ (name and address of the defaulting dealer/person) has defaulted in payment of the sum of Rs. ....................... (Rupees ........................................only) due on account of tax or demand under the Rajasthan Sales Tax Act, 1994/Central Sales Tax Act, 1956, you are hereby directed/requested to attach the movable/immovable property of the said defaulting dealer/person and unless the said defaulting dealer/person shall pay to you the said sum of Rs. .................. together with Rs. ............... the costs of this attachment, to hold the same until further orders from this office.
You are further directed/requested to return this warrant on or before the ................... day of ...................., 200 .......... with an endorsement certifying the date and manner in which it has been executed, or why it has not been executed.
Given under my hand and the seal of the Office this ............ day of ......................, 200 ......
(..............................)
A.C/C.T.O./A.C.T.O.
................................
(Seal)
6.3 Proclamation of attachment of movable/immovable property.—
6.3.a Where, movable property of a defaulting dealer/person is attached, proclamation of attachment of movable property shall be issued by the Assessing Authority or the other competent officer. One copy of the proclamation of attachment shall be served on the defaulting dealer/person, another copy thereof shall be affixed on the notice-board of the office of the Assessing Authority or the other competent officer and third copy thereof shall be retained in the file of the proceedings.
6.3.b Where, movable property of a defaulting dealer/person is attached, proclamation of attachment of immovable property shall be issued by the Assessing Authority or the other competent officer. One copy of the proclamation of attachment shall be served on the defaulting dealer/person, the second copy thereof shall be affixed on nearby the property attached, the third copy thereof shall be affixed at a conspicuous place of the village/town/city in which property is situated, the forth copy thereof shall be affixed on the notice-board of the Assessing Authority or the other competent officer and the fifth copy thereof shall be retained in the file of the proceedings.
6.3.c The following format may be used while issuing the proclamation of the attachment of movable property of a defaulting dealer/person.
OFFICE OF THE .........................................
Date : .................
Proclamation of attachment of movable property
Whereas, a sum of Rs. ................ (Rupees ..............................
.............................only) as tax/demand under the Rajasthan Sales Tax Act, 1994/the Central Sales Tax Act, 1956 is due from M/s ............................................................ (name and address of the defaulting dealer/person), who has become a defaulter;
Therefore, the movable property of the said defaulting dealer/person as mentioned in the schedule below, is hereby attached.
SCHEDULE
S.No. |
Description of the movable property attached |
Condition of the property attached |
Remarks |
| |
|
|
|
| |
|
|
|
Issued this ............ day of ......................, 200 ...... under may hand and the seal of the Office.
(..............................)
A.C/C.T.O./A.C.T.O.
................................
(Seal of the Office)
6.3.d The following format may be used while issuing the proclamation of the attachment of the immovable property of the defaulting dealer/person.—
OFFICE OF THE .........................................
Date : .................
Proclamation of attachment of immovable property
Whereas, a sum of Rs. ................ (Rupees ..............................
.............................only) as tax/demand under the Rajasthan Sales Tax Act, 1994/the Central Sales Tax Act, 1956 is due from M/s ............................................................ (name and address of the defaulting dealer/person), who has become a defaulter;
Therefore, the immovable property ..............................................................................................
....................................................................................................................................................
....................................................................................................................................................
....................................................................................................................................................
...................................................................................(description of the immovable property)
is hereby attached and until further order of this office, the defaulting dealer/person is hereby prohibited and restrained from transferring or charging the said property by sale, gift or otherwise, and all persons be and are hereby prohibited from receiving the same by purchase, gift, or otherwise.
Issued this ............ day of ......................, 200 ...... under may hand and the seal of the Office.
(..............................)
A.C/C.T.O./A.C.T.O.
................................
(Seal of the Office)
7. Proclamation of sale of movable/immovable property.—
Before sale of attached movable/immovable property, a proclamation of sale shall be issued by the Assessing Authority or the competent officer.
No sale of movable property shall, without the consent of the defaulting dealer/person in writing, take place until after the expiration of at least fifteen days calculated from the date on which the proclamation of sale is served.
No sale of immovable property shall, without the consent in writing of the defaulting dealer/person, take place until after the expiration of at least thirty days calculated from the date on which the copy of the proclamation of sale is served.
One copy of proclamation of sale shall be served on the defaulting dealer/person, the other copy thereof shall be affixed on the notice board of the Assessing Authority or the other competent officer, the third and fourth copies thereof, in case of proclamation of sale of immovable property, shall be affixed at a conspicuous place in the village/town/city in which such property is situated and at a place nearby the property proclaimed to be sold, and the fifth copy thereof shall be kept in the file of the proceedings.
The format of proclamation of sale (of movable/immovable property) is given below.—
OFFICE OF THE .........................................
Date : .................
Proclamation of Sale
(Movable/Immovable Property)
Notice is hereby given under section 230/235/237 of the Rajasthan Land Revenue Act, 1956 (Rajasthan Act 15 of 1956) that an order has been passed by this office for the sale of the attached property mentioned in the annexed schedule for the recovery of tax/demand under the Rajasthan Sales Tax Act, 1994/the Central Sales Tax Act, 1956, costs of attachment and costs of sale, specified in the said schedule due from M/s ...................................................................................
(defaulting dealer/person). The sale will be by public auction, and it may be in the lots, specified in the schedule, if any.
In the absence of any order of postponement, the sale will be held by .......................................... (name of officer to be indicated) at ......................................................................... (place of sale to be indicated) at ....................... O'clock on the ............................. day of
....................... 200 ........ In the event, however, of the arrears specified in the schedule and of the costs of the sale being tendered or paid before the knocking down of the auction, the sale will be stopped.
At the sale, the public generally is invited to bid, either personally or by duly authorised agent. No bid by, or no behalf of, the defaulting dealer/person, however, will be accepted, nor will any sale to him be valid without the express permission of this office previously given.
The following are the further conditions of sale.
1. The particulars specified in the schedule below have been stated to the best of the information of this office but it will not be answerable for any error, mis-statement or omission in this proclamation.
2. The amount by which bidding are to be increased shall be determined by the officer conducting the sale. In the event of any dispute arising as to the amount of bid, or as to the bidder, the property or lot shall at once be again put to auction.
3. The highest bidder shall be declared to be the purchaser of the property, provided always that he is legally qualified to bid, and provided that it shall be in the discretion of this office, or the officer holding the sale to decline acceptance of the highest bid where the price offered appears so clearly inadequate as to make it advisable to do so.
4. For reasons to be recorded, it shall be in the discretion of the officer conducting the sale to adjourn it subject always to the provisions of Rule 69 of order 21 of the Code of Civil Procedure.
5. In the case of movable property, the price of the property or lot shall be paid at the time of sale or as soon after as the officer holding the sale directs and in default of payment, the property shall forthwith be again put up and resold.
6.(a) In the case of land and other immovable property, the person declared to be the purchaser shall pay immediately after such declaration, a deposit of 25 percent on the amount of his purchase money to the officer conducting the sale, and in default of such deposit the property shall fothwith be put up again and resold and such person shall be liable for the expenses attending the first sale and any deficiency of price which may occur on the re-sale which may be recovered from him by this office as if the same were an arrear of revenue.
(b) The full amount of the purchase money shall be paid by the purchaser before this office closes on the fifteenth day after the sale of the property, exclusive of such day, or if the fifteenth day be a Sunday or other holiday, then on the first office day after the fifteenth day.
(c) In the default of payment of the balance of purchase money within the period allowed, the property shall be re-sold after the issue of a fresh proclamation of sale; and the deposit, after defraying the expenses of the sale, may if this office thinks fit, be forfeited to Government and the defaulting purchaser shall forfeit his claim to the property or to any part of the sum for which it may be subsequently sold.
(d) If the proceeds of the sale which is eventually made are less than the price bid by such defaulting purchaser, the difference shall be recoverable from him as if it were an arrear of revenue.
7.(a) Land shall be sold free of all encumbrances, and all contracts previously made by any person other than the purchaser in respect of such land shall become voidable at the option of the purchaser at the auction sale.
(b) Nothing contained in para (a) above applies to land held "bonafide" leases, temporary or perpetual, for the erection of dwelling houses or manufactories, or for gardens, tanks, canals, places of worship or cremation or burial grounds and such land shall continue to be used for the purposes specified in such leases.
(c) Notwithstanding anything contained in para (a) above, the State Government may, at any time before the sale has been made, direct that it be made subject to such interest or rights in land created by the holder thereof or any person through whom he claims, as it thinks fit.
SCHEDULE
Amount to be recovered
| |
|
RS. |
N.P. |
(i) |
Amount of tax/demand due |
|
|
(ii) |
Cost of the attachment |
|
|
(iii) |
Cost of the sale |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
Property to be sold
| No.of lots property to be sold |
Description of the Claims, if any, which
movable/immovable have been put forward to the property and
other known particulars
of the nature and value. |
Other facts, as deemed proper |
Given under my hand and the seal of this Office this ........... day of ................, 200.
(..............................)
A.C/C.T.O./A.C.T.O.
................................
(Seal)
Note: Extracts of rule 69 of order 21 of Civil Procedure Code.—
"69 Adjournment or stoppage of sale.— (1) The Court may, in its discretion, adjourn any sale hereunder to a specified day and hour, and the officer conducting any such sale may in his discretion adjourn the sale, recording his reasons for adjournment. Provided that, when the sale is made in, or within the precincts of the court-house, no such adjournment shall be made without the leave of the court.
(2) Where a sale is adjourned under sub-rule (1) for a long period than thirty days, a fresh proclamation under rule 67 shall be made, unless the judgement debtor consents to waive it.
(3) Every sale shall be stopped if, before the lot is knocked down, the debt and costs (including the cost of the sale) are tendered to the officer conducting the sale, or proof is given to his satisfaction that the amount of such debt and costs has been paid in the court which ordered the sale.
8. Warrant of sale of property, movable or immovable.—
After issue of proclamation of sale of movable/immovable property, the assessing authority or the other competent officer shall, if he himself does not propose to sale the property by auction, issue a warrant of sale of the property. The format of the warrant of sale of property may be as under.—
OFFICE OF THE .........................................
Date : .................
Warrant of sale of property
To
......................................
......................................
(Name and designation of the person
who is to conduct the sale)
There are to command/request you to sell by auction the movable/immovable property which has been attached and of which proclamation of sale has already been issued and a copy thereof is enclosed with this warrant, for recovery of tax/demand of Rs. ....................... (Rupees ............................................. only) payable under the Rajasthan Sales Tax Act, 1994/ Central Sales Tax Act, 1956, by M/s .......................................................(name and address of the defaulting dealer/person).
You are further commanded/requested to return this warrant on or before the ................... day of ...................., 200 .......... with an endorsement certifying the date and manner in which it has been executed, or the reason why it has not been executed.
Given under my hand and the seal of the Office this ............ day of ......................, 200 ......
(..............................)
A.C/C.T.O./A.C.T.O.
................................
(Seal)
9.0 Recovery from outside the State.—
According to Section 3 of THE REVENUE RECOVERY ACT, 1890, where an arrear of land revenue or a sum recoverable as an arrear of land revenue, is payable to a Collector by a defaulter, having property in a district of another State, such Collector may send a Certificate of Recovery to the Collector of the district (in which the property of the defaulter is situated) stating following details.—
i) The name and address of the defaulter and such other particulars as may be necessary for his identification; and
ii) The amount payable by him and the account on which it is due
The certificate shall be signed by the Collector making it and shall be conclusive proof of the matters stated therein.
The collector of the other district (in another State) shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land revenue which had accrued in his own district.
FORMAT OF THE RECOVERY CERTIFICATE
REVENUE RECOVERY ACT, 1890
CERTIFICATE
[Section 3, Sub-Section (1)]
From,
The Collector,
............... (District),
Rajasthan.
To,
The Collector,
............... (District),
................(Name of the State)
No : ........................................ Dated : ...............................................
The sum of Rs. ........................ (in words) ................................ is payable on account of
.......................................... by
................................................. S/o......................................
Resident of ........................................., at present
residing at ........................................ (full address) having property consisting of ................................................ (full details of property) in your district.
Subject to the provisions of Revenue Recovery Act, 1890, the said sum is recoverable by you as if it were in arrear of land revenue which had accrued in your own district, and you are hereby requested/desired to recover it and to remit it to my office at ........................................................
....................................................................................................................................................
(....................................) (.............................)
A.C./C.T.O./A.C.T.O. Collector of .......................
Rajasthan
Note: The Assesing Authority or the other competent officer shall not directly send the Recovery Certificate to the Collector of a district in another State, but he shall send such certificate through the Collector having territorial jurisdiction over his place of posting.
10. Some important judicial pronouncements.—
10.1 According to the judgement of the Hon'ble Rajasthan High Court, given in the case of CTO Hanumangarh Vs. G.C. Malpani, reported at (1987) 65 STC 92, in recovery proceedings, the basis of recovery cannot be challanged.
10.2 According to the judgement of the Hon'ble Supreme Court, given in the case of the Bank of Bihar Vs. Dr. Damodar Prasad, reported at AIR 1969 SC 297, liability of a surety is co-extensive with the principal debtor or defaulter.
10.3 According to the judgement of the Hon'ble Supreme Court, given in the case of The Official Liquidator Vs. Parthasarthi Sinha & Others, reported at AIR 1983 SC 188, recovery from legal representatives shall be restricted to the extent of the property inherited by them.
10.4 According to the judgement of the Hon'ble Supreme Court, given in the case of Murari Lal Mahaveer Prasad & Others,reported at (1976) 37 STC 101, recovery of total demand may be made from one partner of a partnership firm.
10.5 Arrears of sales tax dues from a limited liability company cannot be recovered by proceeding against its directors and attaching properties belonging to them personally in the light of the ratio of the following decisions.—
| (i) |
(1954) 5 STC 448 (AP.) |
: |
Desiraju Venkatakrishna |
| (ii) |
(1963) 14 STC 972 (Mad.) |
: |
K. Paramasivam Pillai Vs. Board of Revenue |
| (iii) |
(1975) 35 STC 267(Karna) |
: |
Lalita Shivaram Ubhaykar Vs. CTO |
| (iv) |
(1987) 67 STC 388(P&H) |
: |
Tikam Chand Jain Vs. State of Haryana |
10.6 The Hon'ble Supreme Court in the case of Gram Panchayat & Other Vs. Shree Vallabh Glass Works Ltd., reported at (1992) 86 STC 41 has held that as soon as enquiry under section 16 of the Sick Industrial Companies (Special Provisions) Act is orderd by the Board, the various proceedings set out under sub-section (1) of section 22 would be deemed to have been suspended. In the light of steps taken by the Board under sections 16 and 17 of the Act, no proceedings for execution, distress or the like against any of the properties of the company lay or could be proceeded with further except with the consent of the Board.
In the case of Dy. Comm. Tax Officer Vs. Corromandal Pharmaceuticals, reported at (1997) 105 STC 327, the Hon'ble Supreme Court has held that section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985, should be confined to only matters included in the pre-package state of affairs in the sanctioned scheme and not post-package matters.
10.7 In the following cases, the Hon'ble Rajasthan High Court and the Hon'ble Supreme Court have held that where in an Act a first charge is created by operation of law over any property, that charge shall have precedence over the existing mortgage(s) with other financial institutions/bank.
| (i) |
AIR 1995 Raj. 219 |
: |
RIICO Vs. State of Raj. & Others |
| (ii) |
(2001) 30 RTJS 30 (Raj.) |
: |
RFC Vs. State of Raj. & Others |
| (iii) |
(1995) 96 STC 612(SC) |
: |
State Bank of Bikaner & Jaipur
Vs. National Iron & Steel Corpo ration & Othes. |
| (iv) |
(2002) 126 STC 1(SC) |
: |
State of M.P. and Another Vs. State Bank of Indore & Others |
Note.—
(1) Section 11AAAA of the Rajasthan Sales Tax Act, 1954 and section 50 of the Rajasthan Sales Tax Act, 1994 provided that the liability under the said Acts were to be the first charge.
(2) The Finance Department of the Governemnt of Rajasthan vide its order No. F.4(30)U/1/94 dated 28th July, 1995 has issued general administrative instructions that the sale proceedings from auction of the properties of the defaulting dealers, shall be distributed between RIICO/RFC and the Commercial Taxes Department in the ratio of 70:30.