93.  Recovery of Tax by tax Recovery Officer:-

(1)   where any assessee is in default in making payment of tax, the Deputy Commissioner may forward to the Tax Recovery Officer a certificate in the prescribed form specifying the amount of tax due from the assessee.

(2)   Where such certificate is received by the Tax Recovery Officer, he shall serve upon the assessee a notice in the prescribed form requiring him to pay the amount specified in the certificate within such time as may be specified in the notice.

(3)   If the amount referred to in the notice issued under sub-section (2) is not paid within the time specified therein or within the further time, if any, allowed by the Tax Recovery Officer, the Tax Recovery Officer may proceed to recover from the assessee the said amount by one or more of the following modes, namely:-

(a)    attachment and sale of any movable or immovable property of the assessee;

(b)    appointment of a receiver for the management of the movable or immovable property of the assessee; and

(c)    arrest of the assessee and his detention in person for a period not exceeding six months.

(4)   For the purposes of recovery of tax under sub-section (3), the Tax Recovery Officer shall have the same powers which, under the Code of Civil Procedure, 1908 (V of 1908), a Civil Court has for the purposes of the recovery of an amount due under a decree.

(5)   The Central Board of Revenue may make rules regulating the procedure for the recovery of tax under this section and any other matter connected with, or incidental to, the operation of this section.