FORM NO. I.T.C.P. 7
[See rule 28 of the Second Schedule to the Income-tax Act, 1961]
Notice of attachment where the property consists of a share or interest in movable property
Office of the Tax Recovery Officer,
To
*Whereas you have not paid the arrears amounting to Rs………………… payable by you in respect of certificate No…………….. dated……………….. drawn up by the undersigned,………………, and the interest payable under section 220(2) of the Income-tax Act, 1961, for the period commencing immediately after the said date;
*Whereas………[defaulter] has not paid the arrears amounting to Rs………….payable by him in respect of certificate No……………..dated……………………..forwarded by the Tax Recovery Officer…………………………… , to the undersigned,………………. , and the interest payable under section 220(2) of the Income-tax Act, 1961; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the said Act specifying that an amount of Rs…………… is to be recovered from the defaulter;
It is hereby ordered that you †………………. be, and are hereby, prohibited and restrained, until the further order of the undersigned, from transferring or charging in any way your share or interest in the undermentioned items of movable property, belonging to you and……………….. and……………… as co-owners
Given under my hand and seal at……………….. this……………. day of ……………..
(SEAL) Tax Recovery Officer
*Score out whichever paragraph is not applicable.
†Fill in the name of the defaulter, and where the movable property is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, fill in the name of the person referred to in that Explanation.
