Recovery of sales tax: IR officials to have powers of civil court

The officials of the Inland Revenue would have the powers of civil court for the recovery of sales tax under a decree under the Code of Civil Procedure, 1908. According to a new section 64 of the general sales tax bill 2010, an officer of Inland Revenue can act as court in recovery matters.
"For the purpose of recovery of unpaid amounts of tax recoverable under this Act or the rules made thereunder, the officer of Inland Revenue shall have the same powers which a civil court has for the purpose of recovery of an amount due under a decree under the Code of Civil Procedure, 1908. Provided that in case of any matter, if there is conflict or variance in the Code and this Act or rules made thereunder, the latter shall prevail''.
Where any amount of tax is due from any person, the officer of Inland Revenue, authorised by the Board in this behalf, may take all or any of the following actions to recover such amount, namely: Deduct the amount from any money owing to defaulter at his disposal or under his control or under the control of any other officer of Inland Revenue; require any person who holds or may subsequently hold any money for or on account of the defaulter to pay the amount; stop removal of any goods from the business premises of the defaulter or the associated person till such time as the recoverable amount is paid or recovered in full; require any person to stop clearance of imported goods or manufactured goods and attach bank accounts of the defaulter or his associated person.
The officer of Inland Revenue, authorised by the Board in this behalf, may take all or any of the following actions to recover such amount as well: To seal the business premises of the defaulter till such time the recoverable amount is paid or recovered in full; attach and sell or sell without attachment any moveable or immovable property of the defaulter; or recover such amount by attachment and sale of any moveable or immovable property of the guarantor, person, company, bank or financial institution where a guarantor or any other person, company, bank or financial institution fails to make payment under such guarantee, bond or instrument.
For the purpose of attachment under this section, the concerned moveable property may be seized and dealt with in such manner, including auction, as may be specified by the Board.