167. Remedies against property in cases of representative assessees.
- The [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, and in as full and ample a manner, whether the demand is raised against the representative assessee or against the beneficiary direct.[DD.-Firms, association of persons and body of individuals] [ Substituted by Act 18 of 1992, Section 64, for the sub-heading (w.e.f. 1.4.1993).]
