Sales Tax Rules, 2006

CHAPTER-XI

PART-V MISCELLANEOUS

From: 2023-12-07 - To: 0000-00-00 148. Delivery of moveable property, debts and share.-- (1) Where the property sold is moveable property of which actual seizure has been made it shall be delivered to the purchaser. (2) Where the property sold is moveable property in the possession of some person other than the defaulter, the delivery thereof to the purchaser shall be made by giving notice to the person in possession prohibiting him from delivering possession of the property to any person except the purchaser. (3) Where the property sold is a debt not secured by a negotiable instrument or is a share in a corporation, the delivery thereof shall be made by a…