Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rule 91

(1) A proclamation under rule 90 shall be made public by the beat of a drum or other customary mode,

(a) in the case of property distrained.-

(i) in the village in which the property was seized or, if the property was seized in a town or city, in the locality in which it was seized; and

(ii) at such other places as the Tax Recovery Officer may direct; and

(b)in the case of property attached other than by distraint, in suchplaces as the Tax Recovery Officer may direct.

(2) A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer.

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