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[Cites 0, Cited by 0] [Section 36(2)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(2)(a) in Income-Tax (Certificate Proceedings) Rules, 1962

(a)Where the property sold is movable property in the possession of some person other than the defaulter, the delivery thereof to the purchaser shall be made by giving notice to the person in possession prohibiting him from delivering possession of the property to any person except the purchaser and requiring him to deliver possession of the property to the purchaser within the time stipulated by the Tax Recovery Officer.