Rules

35.

35. If the amount mentioned in the notice is not paid within the time specified therein the Tax Recovery Officer shall proceed to realize the amount by:-

(1) Attachment or distraint and sale of the defaulter’s moveable property; and

(2) Attachment and sale of the defaulter’s immoveable Property.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.