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Recovery of Government dues Section 43

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..... encash the security furnished by any person, if capable of being encashed simultaneously with the issue of certificate to the Collector and shall notify the Collector of the amount so realised. (2) The Collector shall intimate to the Commissioner the amount recovered by him together with the date thereof and provide such other details as the Commissioner may require. (3) The certificate referred .....

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..... commencing immediately after the date of the recovery certificate till realisation, shall be calculated by the Collector or the Commissioner, as the case may be, and recovered along with the amount of tax, penalty or other sums mentioned in the said recovery certificate issued by the Commissioner. (6) Where movable or immovable property is attached, the Commissioner may, instead of directing a sa .....

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..... ovable properties may be withdrawn at any time at the discretion of the Commissioner, or if the arrears are discharged by receipt of such profits and rents or are otherwise paid. (10) There shall be recoverable, in the proceedings in execution of every certificate, all charges incurred in respect of - (a) the service of notice upon the defaulter to pay the arrears, and the warrants and other proce .....

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..... Collector a certificate in Form DVAT-25. PROVIDED that the Commissioner may encash the security furnished by any person, if capable of being encashed simultaneously with the issue of certificate to the Collector and shall notify the Collector of the amount so realized. (2) The Collector shall intimate to the Commissioner the amount recovered by him together with the date thereof and provide such .....

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