Form No 57 of the Income Tax is signed by the tax recovery officer and used for Notice of demand under rule 2 of the Second Schedule to the Income-Tax Act, 1961. FORM NO. 57 is used as Certificate under Section 222 or 223 of the Income-Tax Act, 1961 as Notice of Demand
[(1) When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may draw up under his signature a statement in the prescribed form specifying the amount of arrears due from the assessee (such statement being hereafter in this Chapter and in the Second Schedule referred to as “certificate”) and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, in accordance with the rules laid down in the Second Schedule—]
(a) attachment and sale of the assessee’s movable property;
(b) attachment and sale of the assessee’s immovable property;
(c) arrest of the assessee and his detention in prison;
(d) appointing a receiver for the management of the assessee’s movable and immovable properties.
[Explanation.—For the purposes of this sub-section, the assessee’s movable or immovable property shall include any property which has been transferred, directly or indirectly on or after the 1st day of June, 1973, by the assessee to his spouse or minor child or son’s wife or son’s minor child, otherwise than for adequate consideration, and which is held by, or stands in the name of, any of the persons aforesaid; and so far as the movable or immovable property so transferred to his minor child or his son’s minor child is concerned, it shall, even after the date of attainment of majority by such minor child or son’s minor child, as the case may be, continue to be included in the assessee’s movable or immovable property for recovering any arrears due from the assessee in respect of any period prior to such date.]
[(2) The Tax Recovery Officer may take action under sub-section (1), notwithstanding that proceedings for recovery of the arrears by any other mode have been taken.]
FORM NO. 57
[See rule 117B]
Certificate under section 222 or 223 of the Income-tax Act, 1961
Notice of demand under rule 2 of the Second Schedule to the Income-Tax Act, 1961
Officer of the TRO
This is to certify that a sum of Rs.
has become due from you on
in the status of
details of which are given on the reverse. Whereas a certificate bearing Serial Number
had been forwarded by the Tax Recovery Officer,
[name of the place], for the recovery of the sum of Rs.
details of which are given on the reverse [and the said Tax Recovery Officer has sent a certified copy of the said certificate to the undersigned under section 223(2) of the Income-tax Act, 1961], specifying a sum of Rs.
which is to be recovered from you.
2. You are hereby directed to pay the above sum within 15 days of the receipt of this notice failing which the recovery shall be made in accordance with the provisions of section 222 to section 232 of the Income-tax Act, 1961, and the Second Schedule to the said Act and the rules made there under.
3. In addition to the sums aforesaid, you will also be liable for,-
(a) Such interest as is payable in accordance with section 220(2) of the said Act for the period commencing immediately after the issue of this notice;
(b) All costs, charges and expenses incurred in respect of the services of this notice and of warrants and other processes and all other proceedings taken for realizing the arrears.
|Tax Recovery Officer|
|DETAILS OF AMOUNT IN ARREARS|
|3. Additional tax u/s 143|
|4. Penalty u/s |
|5. Interest u/s |
|6. Fine u/s 131|
|7. Any other sum (give details)|
|8. Interest u/s 220(2) from the day when amount became due|