Section 54 in Income-Tax (Certificate Proceedings) Rules, 1962
54. Subsistence allowance - (1) The subsistence allowance shall be supplied by the 20[Tax Recovery] Officer by monthly instalments in advance before the first day of each month.
(2)The first payment shall be made to the Tax Recovery Officer for such portion of the current month as remains unexpired before the defaulter is committed to the civil prison, and the subsequent payment (if any) shall be made to the officer in charge of the civil prison.
