Sales Tax Rules, 2006

CHAPTER-XI

PART-IV APPOINTMENT OF RECEIVER

From: 2023-12-07 - To: 0000-00-00 132. Appointment of receiver for business.- (1) Where the property of defaulter consist of a running business, the Recovery Officer may attach the business and appoint a person as receiver to manage the business. (2) Attachment of a business under this rule shall be made by an order prohibiting the defaulter from transferring or subjecting the business to a charge in any manner and prohibiting…