Sales Tax Act, 1990

Chapter-IX

RECOVERY OF ARREARS

From: 2023-07-01 - To: 0000-00-00 (1) 1[Subject to sub-section (1A), where] any amount of tax 2[...] is due from any person, the officer of 3[Inland Revenue] may:- (a) deduct the amount from any money owing to person from whom such amount is recoverable and which may be at the disposal or in the control of such officer or any officer of Income Tax, Customs or Central Excise Department; (b) require by a notice in writing any person who holds or may subsequently hold any money for or on account of the person from whom tax may be recoverable to pay to such officer the amount specified in the notice; (c) stop removal of any goods from the business premises of such person till such time the amount of tax is paid or recovered in full; 4[(ca) require by a notice in writing any person to stop clearance of imported goods or manufactured goods or attach bank accounts;] (d) seal the business premises till such time the amount of tax is paid or- recovered in full; (e) attach and sell or sell without attachment any movable or immovable property of…