THE WEST BENGAL TAXATION LAWS(AMENDMENT) ORDINANCE, 2009
West Bengal Ordinance No.II of 2009
(Published in the Kolkatta Gazette, No. WB (Part-III A )/ 2009/ SAR- 1 dated 21st October, 2009)
Whereas it is expedient to amend the Bengal Electricity Duty Act, 1935 and the West Bengal Value Added Tax Act, 2003, for the purposes and in the manner hereinafter appearing;
And Whereas the Legislative Assembly of the State of West Bengal is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action;
The Governor is pleased, in exercise of the power conferred by clause (1) of article 213 of the Constitution of India, to make and promulgate the following Ordinance:-
1. Short title and Commencement
(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2009.
(2) It shall come into force at once.
3. Amendment of the West Ben. Act XXXVII of 2003.
In the West Bengal Value Added Tax Act, 2003,-
(1) in Chapter VIII,-
(a) for the heading, the following heading shall be substituted :-
"Recovery of tax, late fee, penalty and interest and refund";
(b) in section 54, in sub-section (1),-
(i) for the words "net tax or any other tax, interest or penalty", the words "net tax or any other tax, late fee, interest, or penalty" shall be substituted;
(ii) for the words "net tax or any other tax, interest or penalty", the words "net tax or the other tax, late fee, interest, or penalty" shall be substituted;
(iii) in the proviso, in paragraph (a), for the words " net tax or any other tax, interest or penalty", the words "net tax or any other tax, late fee, interest or penalty" shall be substituted.
(c) in section 55,-
(i) in the marginal note, for the words "Recovery of tax, penalty and interest,", the words "Recovery of tax, late fee, penalty and interest", shall be substituted'
(ii) in sub-section (1),-
(A) for the words "net tax or any other tax, interest or penalty due", the words "net tax or any other tax, late fee, interest or penalty due," shall be substituted;
(B) for the words "such amount of net tax or other tax, interest or penalty", the words "such amount of net tax or other tax, late fee, interest or penalty" shall be substituted.
(C) in clause (b), for the words "for recovery of net tax or any other tax, interest or penalty as may be prescribed", the words, letters and brackets "for recovery of net tax or any other tax, late fee, interest or penalty as laid down in Schedule F (hereinafter referred to as the rules in Schedule F)" shall be substituted;
(iii) in sub-section (2),-
(A) for the words "net tax or any other tax, interest, or penalty", the words" net tax or any other tax, late fee, interest or penalty" shall be substituted;
(B) for the words "such net tax or other tax, interest, or penalty", the words "such net tax or other tax, late fee, interest or penalty" shall be substituted;
(C) for the words "as may be prescribed", the words and letter "in Schedule F" shall be substituted.
(iv) in sub-section (3), for the words "such net tax or other tax, interest or penalty", such net tax or other tax, late fee, interest or penalty" shall be substituted'
(v) in sub-section (4), for the words" as may be prescribed for the purpose", the words and letter" in Schedule F" shall be substituted;
(vi) in sub-section (9),-
(A) for the words "net tax or other tax, interest or penalty" wherever they occur, the words "net or other tax, late fee, interest or penalty" shall be substituted;
(B) for the words "the Commissioner may", the words "the Commissioner" shall be substituted;
(vii) in sub-section (11), for the words "in such manner as may be prescribed", the words and letter" in accordance with the rules in Schedule F' shall be substituted'
(d) in section 56, in sub-section (2), for the words "in the prescribed manner", the words and letter" in accordance with the rules in Schedule F" shall be substituted;
(e) in section 58,-
(i) in sub-section (1), for the words "determination of interest", the words "determination of late fee, determination of interest" shall be substituted;
(ii) in sub-section (2),-
(A) for the words "any amount of net tax or other tax, penalty or interest", the words "any amount of net tax or other tax, late fee, penalty or interest" shall be substituted; (B) for the words "such amount of tax, penalty, or interest", the words "such amount of tax, Late fee, penalty or interest" shall be substituted;
(f) in section 59 ,-
(i) for the words "any amount of net tax or other tax, penalty or interest", the words "any amount of net tax or other tax, late fee, penalty or interest" shall be substituted;
(ii) for the words "such tax, penalty or interest remaining unpaid", the words "such tax, late fee, penalty or interest remaining unpaid" shall be substituted;
(g) in section 60,-
(i) in the marginal note, for he words "recovery of tax, penalty and interest", the words "recovery of tax, late fee, penalty and interest" shall be substituted;
(A) for the words "any amount of net tax or any other tax, interest, or penalty", the words "any amount of net tax or any other tax, late fee, interest or penalty shall be substituted;
(B) for the words "such net tax or other tax, interest, or penalty" , the words "such net tax or any other tax, late fee, interest or penalty" shall be substituted;
(iii) in sub-section (11),-
(A) for the words "net tax or any other tax, interest, or penalty", occurring in two places, the words "net tax or any other tax, late fee, interest or penalty" shall be substituted;
(B) in the Explanation, for the words "net tax or any other tax, interest or penalty", the words "net tax or any other tax, late fee, interest or penalty" shall be substituted;
(h) in section 60A,-
(i) in the marginal note, for the words " net tax or any other tax, interest or penalty", the words "net tax or any other tax, late fee, interest or penalty" shall be substituted;
(ii) for the words "net tax or any other tax, interest, or penalty", the words "net tax or any other tax, late fee, interest or penalty" shall be substituted;
(iii) for the words "net tax or other tax, interest or penalty", occurring in two places, the words "net tax or other tax, late fee, interest or penalty" shall be substituted;
(i) in section 62, for the words "Tax, penalty or interest", the words "tax, late fee, interest or penalty" shall be substituted;
(2) after Schedule E, the following Schedule shall be added :-
'SCHEDULE F
RULES RELATING THE PROCEDURE FOR RECOVERY OF TAX, LATE FEE, PENALTY AND INTEREST
(See section 55)
PART ONE
GENERAL PROVISIONS
1. Definitions.- In these rules, unless the context otherwise requires,-
(a) "certificate" except in rules 7, 44, 65 and sub-rule (2) of rule 66, means the certificate referred to in sub-section (2) of section 55 in respect of any dealer or any other person referred to in that section;
(b) "defaulter" means the dealer or any other person mentioned as defaulter in the certificate;
(c) "execution", in relation to a certificate, means the recovery of arrears of tax, penalty, late fee or interest in pursuance of the certificate;
(d) "movable property" includes growing crops;
(e) "officer" means a person authorised to make an attachment or sale under these rules;
(f) "requiring officer" means an officer who forwards to the Tax Recovery Officer a certificate under section 55;
(g) "rule" means a rule laid down in this Schedule;
(h) "share in a corporation" includes stock, debenture stock, debenture or bond.
2. Issue of notice. -
When a certificate has been received by the Tax Recovery Officer from the requiring officer for the recovery of arrears of tax, penalty, late fee or interest under these rules, the Tax Recovery Officer shall cause to be served upon the defaulter a notice requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of service of the notice and intimating that in default, steps shall be taken to realise the amount under these rules.
2A. Service of notice. -
(1) The notice which is issued under rule 2 may be served on a defaulter by any of the following methods, namely:-
(a) personally upon the addressee, if present;
(b) by messenger, including a courier;
(c) by registered post or speed post:
Provided that if the Tax Recovery Officer issuing the notice is satisfied that an attempt has been made to serve a notice by any of the above mentioned methods and the defaulter is avoiding service or that for any other reason the notice cannot be served upon him by any of the above mentioned methods, the said authority may after recording his reasons for so doing, cause such notice to be served by affixing a copy thereof in some conspicuous place in his office and also upon some conspicuous part of the last notified place of business of the defaulter, and a notice so served shall be deemed to have been duly served.
(2) When a notice is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such a letter in transit unless the contrary is proved.
3. When certificate may be executed.-
No step in execution of a certificate shall be taken until a period of fifteen days has elapsed since the date of the service of the notice required by rule 2:
Provided that if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove or dispose of the whole or any part of such of his movable property as would be liable to attachment in execution of a decree of a civil court and the realisation of the amount of the certificate would, in consequence, be delayed or obstructed, he may at any time direct, for reasons to be recorded in writing, an attachment of the whole or any part of such property;
Provided further that if the defaulter whose property has been so attached furnishes security to the satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which such security is accepted by the Tax Recovery Officer.
4. Mode of recovery-
If the amount mentioned in the notice is not paid within the time specified therein such further time as the Tax Recovery Officer may, in his discretion, grant, the Tax Recovery Officer shall proceed to realise the amount by one or more of the following modes :-
(a) by attachment and sale of the defaulter's movable property;
(b) by attachment and sale of the defaulter's immovable property;
(c) by arrest of the defaulter and his detention in prison;
(d) by appointing a receiver for the management of the defaulter's movable and immovable properties.
5. Interest, costs and charges recoverable.-
These shall be recoverable, in the proceedings in execution of every certificate,-
(a) an interest at the rate of two per centum for each British calender month from the date of immediately following the end of the period of time specified in the notice referred to in rule 2 upon the amount of tax, penalty, late fee or interest or other sum to which the certificate relates, and
(b) all charges incurred in respect of -
(i) the service of notice upon the defaulter to pay the arrears of tax, penalty, late fee or interest, and of warrants and other processes, and
(ii) all other proceedings taken for realising the arrears of tax, penalty, late fee or interest.
6. Purchaser's title-
(1) Where property is sold in execution of a certificate, there shall vest in the purchaser merely the right, title and interest of the defaulter at the time of the sale, even though the property itself be specified.
(2) Where immovable property is sold in execution of a certificate, and such sale has become absolute, the purchaser's right, title and interest shall be deemed to have vested in him from the time when the property is sold, and not from the time when the sale becomes absolute.
7. Suit against purchaser not maintainable on ground of purchase being made on behalf of plaintiff.-
(1) No suit shall be maintained against any person claiming title under a purchase certified by the Tax Recovery Officer in the manner laid down in these rules, on the ground that the purchase was made on behalf of the plaintiff or on behalf of some one through whom the plaintiff makes such claim.
(2) Nothing in this rule shall bar a suit to obtain a declaration that the name of any purchaser certified as aforesaid was inserted in the certificate fraudulently or without the consent of the real purchaser, or interfere with the right of a third person to proceed against that property, though ostensibly sold to the certified purchaser, on the ground that it is liable to satisfy a claim of such third person against the real owner.
8. Disposal of proceeds of execution.-
(1) Whenever assets are realised by sale or otherwise in execution of a certificate, the proceeds shall be disposed of in the following manner, namely :-
(a) they shall first be adjusted towards the amount due under the certificate in execution of which the assets were realised and the costs incurred in the course of such execution;
(b) if there remains a balance after the adjustment referred to in clause (a), the same shall be utilised for satisfaction of any other amount recoverable from the dealer under this Act which may be due on the date on which the assets were realised; and
(c) the balance, if any, remaining after the adjustments under clauses (a) and (b) shall be paid to the defaulter.
(2) If the defaulter disputes any adjustment under clause (b) of sub-rule (1), the Tax Recovery Officer shall determine the dispute.
9. General bar to jurisdiction of civil courts, save where fraud alleged.-
Except as otherwise expressly provided in this Act, every question arising between the requiring officer and the defaulter or his representative relating to the execution, discharge or satisfaction of a certificate duly filed under this Act, or relating to the confirmation or setting aside, by an order under this Act, of a sale held in execution of such certificate, shall be determined, not by suit but by order of the Tax Recovery Officer before whom such question arises:
Provided that a suit may be brought in civil court in respect of any such question on the ground of fraud.
10. Property exempt from attachment.-
(1) All such property as exempted by the Code of Civil Procedure, 1908, from attachment and sale in execution of a decree of a civil court shall be exempt from attachment and sale under these rules.
(2) The decision of the Tax Recovery Officer as to what property is so entitled to exemption shall be conclusive.
11. Investigation by Tax Recovery Officer.-
(1) Where any claim is preferred to, or any objection is made to the attachment or sale of, any property in execution of a certificate on the ground that such property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the claim or objection:
Provided that no such investigation shall be made where the Tax Recovery Officer considers that the claim or objection was designedly or unnecessarily delayed.
(2) Where the property to which the claim or objection applied has been advertised for sale, the Tax Recovery Officer ordering the sale may postpone such sale pending the investigation of the claim or objection on such terms as to security or otherwise as the Tax Recovery Officer may deem fit.
(3) The claimant of objector shall adduce evidence to show that-
(a) in the case of immovable property, at the date of the service of the notice issued under these rules to pay the arrears of tax, penalty, late fee or interest, or
(b) in the case of movable property, at the date of the attachment, he had some interest in, or was possessed of, the property in question.
(4) Where, upon the said investigation, the Tax Recovery Officer is satisfied that for the reason stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter or of some person in trust for him or in the occupancy of a tenant or other person paying rent to him, or that, being in the possession of the defaulter at the said date, such property in his possession, not on his own account or as his own property but on account of, or in trust for, some other person, or partly on his own account and partly on account of some other person, the Tax Recovery Officer shall make an order releasing the property, wholly or to such extent as he think fit, from attachment or sale.
(5) Where the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim.
(6) Where a claim or an objection is preferred, the party against whom an order is made may institute a suit in a civil court to establish the right which he claims to the property in dispute, but, subject to the result of such suit, if any, the order of the Tax Recovery Officer shall be conclusive.
12. Removal of attachment on satisfaction or cancellation of certificate.-
Where -
(a) the amount of arrear of tax, penalty, late fee or interest with costs and all charges and expenses, resulting from the attachment of any property, or incurred in order to hold a sale, is paid to the Tax Recovery Officer, or
(b) the certificate is cancelled, the attachment shall be deemed to be withdrawn and, in the case of immovable property, the withdrawal shall, if the defaulter so desires, be proclaimed at his expenses, and a copy of the proclamation shall be affixed in the manner provided in these rules for a proclamation of sale of immovable property.
13. Officer entitled to attach and sell.-
The attachment and sale of movable property and the attachment and sale of immovable property may be made by such persons as the Tax Recovery Officer may, from time to time, direct in writing.
14. Defaulting purchaser answerable for loss or resale.
Any deficiency of price which may occur on a resale by reason of the purchaser's default, and all expenses attending such resale, shall be certified to the Tax Recovery Officer by the person holding the sale, and shall, on an application by either the Commissioner or the defaulter, be recoverable from the defaulting purchaser under the procedure provided by these rules:
Provided that no such application shall be entertained unless filed within fifteen days from the date of resale.
15. Adjournment or stoppage of sale.-
(1) The Tax Recovery Officer may, in his discretion, adjourn any sale hereunder to a specified day and hour; and the person conducting any such sale may, in his discretion, adjourn the sale, recording reasons for such adjournment:
Provided that where the sale is made, in, or within the precincts of, the office of the Tax Recovery Officer, no such adjournment shall be made without the permission of the Tax Recovery Officer.
(2) Where a sale of immovable property is adjourned under sub-rule (1) for a longer period than thirty days, a fresh proclamation of sale under these rules shall be made unless the defaulter consents to waive it.
(3) Every sale shall be stopped if, before the lot is knocked down, the arrears of tax, penalty, late fee or interest and costs (including the costs of the sale) are tendered to the person conducting the sale, or proof is given to his satisfaction that the amount of such arrears of tax, penalty, late fee or interest and costs has been paid to the Tax Recovery Officer who ordered the sale.
16. Private alienation to be void in certain cases.
(1) Where a notice has been served on a defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any civil court issue any process against such property in execution of a decree for the payment of money.
(2) Where an attachment has been made under these rules, any private transfer or delivery of the property attached or of any interest therein, and any payment to the defaulter of any debt, dividend or other moneys contrary to such attachment, shall be void as against all claims enforceable under the attachment.
17. Prohibition against bidding or purchase by officer.
No officer or other person having any duty to perform in connection, with any sale under these rules shall, either directly or indirectly, bid for, acquire, or attempt to acquire, any interest in the property sold.
18. Prohibition against sale on holidays.
No sale under these rules shall take place on a Sunday or other public holiday declared as such by the State Government or on any day which has been notified by the State Government to be a holiday other than a public holiday or a local holiday for the area in which the sale is to take place.
19. Assistance by police-
Any Officer authorised to attach or sell any property or to arrest the defaulter or charged with any duty to be performed under these rules, may apply to the officer-in-charge of the nearest police station for such assistance as may be necessary in the discharge of his duties, and such officer-in-charge shall depute a sufficient number of police officers for providing such assistance.
PART TWO
ATTACHMENT AND SALE OF MOVABLE PROPERTY
Attachment
20. Warrant.
Except as otherwise provided in these rules, when any movable property is to be attached, the officer shall be furnished by the Tax Recovery Officer a warrant in writing and signed with his name specifying the name of the defaulter and the amount to be realsied.
21. Service of copy of warrant.
The officer shall cause a copy of the warrant to be served on the defaulter.
22. Attachment.
If, after service of the copy of the warrant, the amount is not paid forthwith, the officer shall proceed to attach the movable property of the defaulter.
23. Property in defaulter's possession.
Where the property to be attached is movable property (other than agricultural produce) in the possession of the defaulter, the attachment shall be made by actual seizure, and the officer shall keep the property in his own custody or the custody of one of his subordinates and shall be responsible for due custody thereof:
Provided that when such property is subject to speedy and natural decay or when the expenses of keeping it in custody is likely to exceed its value, the officer may sell it at once.
24. Agricultural produce.
Where the property to be attached is agricultural produce, the attachment shall be made by affixing a copy of the warrant of attachment-
(a) where such produce is growing crop, on the land on which such crop has grown, or
(b) where such produce has been cut or gathered, on the threshing floor or place for treading out grain or the like, or fodder-stack, on or it is deposited, and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or with the permission of the Tax Recovery Officer, on the outer door or on some other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last resided or carried on business or personally worked for gain. The produce shall, thereupon, be deemed to have passed into the possession of the Tax Recovery Officer.
25. Provision as to agricultural produce under attachment.
(1) Where agricultural produce is attached, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending, cutting and gathering thereof as he may deem sufficient; and the Commissioner shall bear such sum as the Tax Recovery Officer shall require in order to defray the cost of such arrangement.
(2) Subject to such conditions as may be imposed by the Tax Recovery Officer in this behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather or store the produce and to any other act necessary for maturing or preserving it; and, if the defaulter fails to do all or any of such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like conditions, do all or any such acts, and the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certificate.
(3) No agricultural produce attached as growing crop shall be deemed to have ceased to be under attachment or to require reattachment merely because it has been severed from the soil.
(4) Where an order for the attachment of a growing crop has been made at a considerable time before the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the removal of the crop pending the execution of the order of attachment.
(5) A growing crop which from its nature does not admit of being stored shall not be attached under this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered.
26. Debts and Shares etc.
(1) In the case of -
(a) a debit not secured by a negotiable instrument,
(b) a share in a corporation, or
(c) other movable property not in the possession of the defaulter except property deposited in, or in the custody of, any court, the attachment shall be made by a written order prohibiting -
(i) in the case of the debt, the creditor from recovering the debt and the debtor from making payment thereof until further order of the Tax Recovery Officer;
(ii) in the case of the share, the person in whose name the share may be standing, from transferring the same or receiving any dividend thereon;
(iii) in the case of the other movable property (except as aforesaid), the person in possession of the same from giving it over to the defaulter.
(2) A copy of such order shall be affixed on some conspicuous part of the Office of the Tax Recovery Officer, and another copy shall be sent, in the case of the debt, to the debtor, in the case of the share, to the appropriate officer of the corporation, and in the case of the other movable property (except as aforesaid), to the person in possession of the same.
(3) A debtor prohibited under clause (i) of sub-rule (1) shall pay the amount of his debt to the Tax Recovery Officer, and such payment shall discharge him as effectually as payment to the party entitled to receive the same.
27. Attachment of decree-
(1) The attachment of a decree of a civil court for the payment of money or for sale in enforcement of a mortgage or charge shall be made by the issue to the civil court of a notice requesting the civil court to stay the execution of the decree unless and until-
(a) the Tax Recovery Officer cancels the notice, or
(b) the Commissioner or the defaulter makes an application to the Court receiving such notice to execute the decree.
(2) Where a civil court receives an application under clause (b) of sub-rule (1), it shall, on the application of the Commissioner or the defaulter and subject to the provisions of the Code of Civil Procedure, 1908, proceed to execute the attached decree and apply the net proceeds in satisfaction of the certificate.
(3) The Commissioner shall be deemed to be the representative of the holder of the attached decree, and to be entitled to execute such attached decree in any manner lawful or the holder thereof.
28. Share in movable property-
Where the property to be attached consists of the share or interest of the defaulter in a movable property belonging to him and any other person as co-owners, the attachment shall be made by a notice to the defaulter prohibiting him from transferring the share or interest or charging it in any way.
29. Salary of employees of Government and local authority-
Attachment of the salary or allowances of an employee of Government or of a local authority may be made in the manner provided in rule 48 of Order XXI of the First Schedule to the Code of Civil Procedure, 1908, and the provisions of the said rule shall, for the purposes of this rule, apply subject to such modifications as may be necessary.
30. Attachment of negotiable instrument-
Where the property is a negotiable instrument not deposited in a court nor in the custody of a public officer, the attachment shall be made by actual seizure, and the instrument shall be brought before the Tax Recovery Officer and shall be held subject to his orders.
31. Attachment of property in custody of court of public officer,-
Where the property to be attached is in the custody of any court or public officer, the attachment shall be made by a notice to such court or public officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held subject to the further orders of the Tax Recovery Officer by whom the notice is issued:
Provided that where such property is in the custody of a court, any question of title or priority arising between the Commissioner and any other person, not being the defaulter, claiming to be interested in such property by virtue of any assignment attached or otherwise, shall be determined by such court.
32. Attachment of partnership property.
(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the Tax Recovery Officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver for the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, direct to prepare accounts and hold inquiries, and make an order for the sale of such interest or make such other order as the circumstances of the case may require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same.
33. Inventory.
In the case of attachment of movable property by actual seizure, the officer shall, after attachment of the property, prepare an inventory of all the property attached, specifying in it the place where it is lodged or kept, and shall forward the same to the Tax Recovery Officer and a copy of the inventory shall be delivered by the officer to the defaulter.
34. Attachment not to be excessive.-
The attachment by seizure shall not be excessive, that is to say, the property attached shall be as nearly as possible proportionate to the amount specified in the warrant.
35. Seizure between sunrise and sunset.-
Any attachment by seizure shall be made after sunrise and before sunset and not otherwise.
36. Power to break open doors etc.
The officer may break open any inner or outer door or window of any building and enter any building in order to seize any movable property if the officer has reasonable grounds to believe that such building contains movable property liable to seizure under the warrant and the officer has notified his authority and intention of breaking open if admission is not given:
Provided that he shall give all reasonable opportunity to women to withdraw.
37. Sale.-
The Tax Recovery Officer may direct that any movable property attached under these rules or such portion thereof as may seem necessary to satisfy the certificate shall be sold.
38. Issue of proclamation.
When any sale of movable property is ordered by the Tax Recovery Officer, the Tax Recovery Officer shall issue a proclamation in the language of the district, of the intended sale, specifying the time and place of sale and whether the sale is subject to confirmation or not.
39. Proclamation how made.-
(1) Such proclamation shall be made by beat of drum or other customary mode,-
(a) in the case of property attached by actual seizure;-
(i) in the village in which the property was seized in a town or city, then, in the locality in which it was seized; and
(ii) at such other places as the Tax Recovery Officer may direct;
(b) in the case of property attached otherwise than by actual seizure, in such places, if any, as the Tax Recovery Officer may direct.
(2) A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer.
40. Sale after fifteen days.-
Except where the property is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, no sale of movable property under these rules shall, without the consent in writing of the defaulter, take place until after the expiry of at least fifteen days calculated from the date on which a copy of the proclamation is affixed in the office of the Tax Recovery Officer.
41. Sale of agricultural produce.-
(1) Where the property to be sold is agricultural produce, the sale shall be held,-
(a) if such produce is a growing crop on or near the land on which such crop has grown, or
(b) if such produce has been cut or gathered, at or near the threshing floor, or place for treading out grain or the like, or fodder-stock. On or in which it is deposited:
Provided that the Tax Recovery Officer may direct the sale to be held at the nearest place of public resort, if he is of opinion that the produce is thereby likely to sell together advantage.
(2) Where, on the produce being put up for sale,-
(a) a fair price, in the estimation of the person holding the sale, is not offered for it, and
(b) the owner of the produce, or a person authorised to act on his behalf, applies to have the sale postponed till the next day or, if a market is held at the place of sale, the next market day, the sale shall be postponed accordingly, and shall be then completed, whatever price may be offered for the produce.
42. Special provision relating to growing crops.-
(1) Where the property to be sold is a growing crop and the crop from its nature admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made ready for storing before the arrival of such day, and the sale shall not be held until the crop has been cut or gathered and is ready for storing.
(2) Where the crop from its nature does not admit of being stored or can be sold to a greater advantage in an unripe stage, such as green wheat, it may be sold before it is cut and gathered, and the purchaser shall be entitled to enter on the land, and to do all that is necessary for the purpose of tending or cutting or gathering the crop.
43. Sale to be by auction.-
The property shall be sold by public auction in one or more lots as the officer may consider advisable, and if the amount to be realised by sale is satisfied by the sale of a portion of the property, the sale shall be immediately stopped with respect to the reminder of the lots.
44. Sale by public auction.-
(1) Where movable property is sold by public auction, the price of each lot shall be paid at the time of sale or as soon after as the officer holding the sale directs and in default of payment, the property shall forthwith be resold.
(2) On payment of the purchase-money, the officer holding the sale shall grant a certificate specifying the property purchased, the price paid and the name of the purchaser, and the sale shall become absolute.
(3) Where the movable property to be sold is a share in goods belonging to the defaulter and a co-owner, and two or more persons, of whom one is such co-owner, respectively bid the same sum for such property or for any lot, the bidding shall be deemed to be the bidding of the co-owner.
45. Irregularity not to vitiate sale, but any person injured may sue.-
No irregularity in publishing or conducting the sale of movable property shall vitiate the sale, but any person sustaining substantial injury by reason of such irregularity at the hand of any other person may institute a suit in a civil court against him for compensation, or if such other person is the purchaser, for the recovery of the specific property and for compensation in default of such recovery.
46. Negotiable instruments and shares in a corporation.-
Notwithstanding anything contained in these rules, where the property to be sold is a negotiable instrument or a share in a corporation, the Tax Recovery Officer may, instead of directing sale to be made by public auction, authorise the sale of such instrument or share through a broker.
47. Manner of disposal of coins or currency notes attached-
Where the property attached is current coin or currency-note, it shall be disposed of in the manner referred to in rule 8.
PART THREE
ATTACHMENT AND SALE OF IMMOVABLE PROPERTY
48. Attachment.-
Attachment of the immovable property of the defaulter shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and prohibiting all persons from taking any benefit under such transfer or charge.
49. Service of notice of attachment.-
A copy of the order of attachment shall be served on the default.
50. Proclamation of attachment.-
The order of attachment shall be proclaimed at some place on or adjacent to the property attached by beat of drum or other customary mode, and a copy of the order shall be affixed on a conspicuous par of the property and on the notice board of the office of the Tax Recovery Officer.
51. Attachment to relate back from the date of service of notice.-
Where any immovable property is attached under these rules, the attachment shall relate back to, and take effect from, the date on which the notice to pay the arrears of tax, penalty, late fee or interest, issued under these rules, was served upon the defaulter.
52. Sale and proclamation of sale.-
(1) The Tax Recovery Officer may direct that any immovable property which has been attached, or such portion thereof as may seem necessary to satisfy the certificate, shall be sold.
(2) Where any immovable property is ordered to be sold, the Tax Recovery Officer shall cause a proclamation of the intended sale.
53. Contents of proclamation.-
A proclamation of sale of immovable property shall be drawn up after notice to the defaulter, and shall state the time and place of sale, and shall specify, as fairly and accurately as possible,-
(a) the property to be sold with particulars thereof;
(b) the amount for the recovery of which the sale is ordered;
(c) the reserve price, if any, below which the property shall not be sold; and
(d) any other matter which the Tax Recovery Officer considers it material for a purchaser to know, in order to judge the nature and value of the property.
54. Mode of making proclamation.-
(1) Every proclamation for the sale of immovable property shall be made at some place on or near such property by beat of drum or other customary mode, and a copy of the proclamation shall be affixed on conspicuous part of the property and also upon a conspicious part of the office of the Tax Recovery Officer.
(2) Where the Tax Recovery Officer so directs, such proclamation shall also be published in a local newspaper and the cost of such publication shall be deemed to be costs of the sale.
(3) Where the property is divided into lots for the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot, in the opinion of the Tax Recovery Officer, otherwise be given.
55. Time of sale.-
No sale of immovable property under these rules shall, without the consent in writing of the defaulter, take place until after the expiration of at least thirty days calculated from the date on which a copy of the proclamation of sale is affixed on the property or from the date on which a copy of such proclamation is affixed in the office of the Tax Recovery Officer, whichever is later.
56. Sale to be by auction.-
The sale shall be by public auction to the highest bidder and shall be subject to confirmation by the Tax Recovery Officer:
Provided that no sale under this rule shall be made if the amount bid by the highest bidder is less than the reserve price, if any, specified under clause (c) of rule 53.
57. Deposit by purchaser and resale in default-
(1) On every sale of immovable property, the person declared to be the purchaser shall make, immediately after such declaration, a deposit of twenty-five per centum of the amount of his purchase-money to the officer conducting the sale; and, in default of such deposit, the property shall forthwith be resold.
(2) The full amount of purchase-money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the fifteenth day from the date of the sale of the property.
58. Procedure in default of payment-
In default of payment within the period mentioned in rule 57, the deposit may, if the Tax Recovery Officer thinks fit, after defraying the expenses of the sale, be forfeited to the Government, and the property shall be resold, and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold.
59. Authority to bid.
(1) Where the sale of a property, for which a reserve price has been specified under clause (c) of rule 53, has been postponed for want of a bid of an amount of not less than such reserve price, it shall be lawful for a requiring officer, if so authorised by the Commissioner in this behalf, to bid for the property on behalf of the State Government at any subsequent sale.
(2) All person bidding at the sale shall be required to declare, if they are bidding on their own behalf or on behalf of their principal . In the latter case, they shall be required to furnish authority from their principals, and in default, their bids shall be rejected.
60. Application to set aside sale of immovable property on deposit. -
(1) Where immovable property has been sold in execution of a certificate, the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale, on his depositing-
(a) for payment to the Commissioner, the amount specified in proclamation of sale for the recovery of which the sale was ordered with interest thereon at the rate of twenty-four per centum per annum, calculated from the date of the proclamation of sale to the date when the deposit is made; and
(b) for payment to the purchaser, as penalty, a sum not exceeding twenty five per centum of the purchase - money, but not less than five per centum of such purchase-money, as may be determined by the Tax Recovery Officer.
(2) Where a person makes an application under rule 61 for setting aside the sale of his immovable property, he shall not, unless he withdraws such application, be entitled to make or prosecute an application under this rule.
61. Application to set aside sale of immovable property on ground of non-service of notice or irregularity .-
Where immovable property has been sold in execution of a certificate, the Commissioner, the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears of tax, penalty, late fee or interest as required by these rules or on the ground of a material irregularity in publishing or conducting the sale:
Provided that -
(a) no sale shall be set aside on any such ground unless the Tax Recovery Officer is satisfied that the applicant has sustained substantial injury by reason of the non-service of notice or such material irregularity; and
(b) an application made by a defaulter under this rule shall be disallowed unless the applicant deposits the amount recoverable from him in the execution of the certificate.
62. Setting aside sale where defaulter has no saleable interests.-
At any time within thirty days of the sale, the purchaser may apply to the Tax Recovery Officer to set aside the sale on the ground that the defaulter had no saleable interest in the property sold.
63. Confirmation of sale.-
(1) Where no application is made for setting aside the sale under the foregoing rules or where such an application is made and disallowed by the Tax Recovery Officer, the Tax Recovery Officer shall, if the full amount of the purchase-money has been paid, make an order confirming the sale, and, thereupon, the sale shall become absolute.
(2) Where such application is made and allowed, and where, in the case of an application made to set aside the sale on deposit of the amount recoverable from the defaulter and penalty and other charges, the deposit is made within thirty days from the date of the sale, the Tax Recovery Officer shall make an order setting aside the sale:
Provided that no order shall be made unless notice of the application has been given to the persons affected thereby.
64. Return of purchase money in certain cases.-
Where a sale of immovable property is set aside, any money paid or deposited by the purchaser on account of the purchase, together with the penalty, if any, deposited for payment to the purchaser, and such interest at the rate not exceeding twenty-four per centum of the money paid or deposited by the purchaser as the Tax Recovery Officer may allow, shall be paid to the purchaser.
65. Sale certificate:-
(1) Where a sale of immovable property has become absolute, the Tax Recovery Officer shall grant a certificate specifying the property sold and the name of the person who at the time of sale is declared to be the purchaser.
(2) Such certificate shall state the date on which the sale become absolute.
66. Postponement of sale to enable defaulter to raise amount due under certificate.-
(1) Where an order for the sale of immovable property has been made, if the defaulter satisfies the Tax Recovery Officer that there is reason to believe that the amount of the certificate may be raised by mortgage, lease or private sale of such property, or some part thereof, or of any other immovable property of the defaulter, the Tax Recovery Officer may, on his application postpone the sale of the property comprised in the order for sale, on such terms, and for such period, as he thinks proper, to enable him to raise the amount.
(2) If the Tax Recovery Officer postpones the sale under sub-rule (1), he shall grant a certificate to the defaulter, authorising him within a period to be mentioned therein, and, notwithstanding anything contained in these rules, to make the proposed mortgage, lease or private sale:
Provided that all moneys payable under such mortgage, lease or private sale shall be paid to the Tax Recovery Officer and not to the defaulter;
Provided further that no mortgage, lease or private sale under this rule shall become absolute until it has been confirmed by the Tax Recovery Officer.
67. Fresh proclamation before re-sale.
Every re-sale of immovable property, in default of payment of the purchase-money within the period allowed for such payment, shall be made after the issue of a fresh proclamation in the manner and for the period herein before provided for the sale.
68. Bid to co-share to have preference.-
Where the property sold is a share of undivided immovable property, and two or more persons, of whom one is a co-sharer, respectively bid the same sum for such property or for any lot, the bid shall be deemed to be the bid of the co-sharer.
69. Acceptance of property in satisfaction of amount due from the defaulter.-
(1) Without prejudice to the provisions contained in this part, the requiring officer, duly authorised by the Commissioner in this behalf, may accept in satisfaction of the whole or any part of the amount due from the defaulter the property, the sale of which has been postponed for the reasons mentioned in sub-rule (1) of rule 59, at such price may be agreed upon between the requiring officer and the defaulter.
(2) Where any property is accepted under sub-rule (1), the defaulter shall deliver possession of such property to the Commissioner and on the date the possession of the property is delivered to the Commissioner, the property shall vest in the State Government and the State Government shall, where necessary, intimate the concerned registering officer appointed under the Registration Act, 1908, accordingly.
(3) Where the price of the property agreed upon under sub-rule (1) exceeds the amount due from the defaulter, such excess shall be paid by the Commissioner to the defaulter within a period of three months from the date of delivery of possession of the property and where the Commissioner fails to pay such excess within the period aforesaid, the State Government shall, for the period commencing on the expiry of such period and ending on the date of payment of the amount remaining unpaid, pay simple interest at the rate of twenty-four per centum per annum to the defaulter on such amount.
PART FOUR
APPOINTMENT OF RECEIVER
70. Appointment of receiver for business.-
(1) Where the property of a defaulter consists of a business, the Tax Recovery Officer may attach the business and appoint a person as receiver to manage the business.
(2) Attachment of a business under this rule shall be made by an order prohibiting the defaulter from transferring or charging the business in any way and prohibiting all persons from taking any benefit under such transfer or charge, and intimating that the business has been attached under this rule. A copy of the order of attachment shall be served on the defaulter, and another copy shall be affixed on a conspicuous part of the premises in which the business is carried on and on the notice board of the office of the Tax Recovery Officer.
71. Appointment of receiver for immovable property.-
Where immovable property is attached, the Tax Recovery Officer may , instead of directing a sale of the property, appoint a person as receiver to manage such property.
72. Powers of receiver.-
(1) Where any business or other property is attached and taken under management under the foregoing rules, the receiver shall, subject to the control of the Tax Recovery Officer, have such powers as may be necessary for the proper management of the property and the realisation of the profits, or rents and profits, thereof.
(2) The profits, or rents and profits, of such business or other property, shall, after defraying the expenses of management, be adjusted towards discharge of the arrears of tax, penalty, late fee or interest, and the balance, if any, shall be paid to the defaulter.
73. Withdrawal of attachment and management.-
The attachment and management under the foregoing rules may be withdrawn-
(a) at any time at the discretion of the Tax Recovery Officer,
(b) if the arrears of tax, penalty, late fee or interest are discharged by receipt of profits or rents or the property, or
(c) if the arrears of tax, penalty, late fee or interest are otherwise paid.
PART FIVE
ARREST AND DETENTION OF DEFAULTER
74. Notice to show cause.-
(1) No order for the arrest and detention in civil prison of a defaulter shall be made unless the Tax Recovery Officer has issued and served a notice upon the defaulter calling upon him to appear before the Tax Recovery Officer on the date specified in the notice and to show cause why he should not be committed to the civil prison, and unless the Tax Recovery Officer, for reasons to be recorded in writing, is satisfied.-
(a) that the defaulter, with the object or effect of obstructing the execution of the certificate, has after the receipt of the certificate from the office of the Tax Recovery Officer, dishonesty or fraudulently transferred, concealed, or removed any part of his property or any part thereof, or
(b) that the defaulter has, or has had since the receipt of the certificate from the office of the certificate from the office of the Tax Recovery Officer, the means to pay the arrears of tax, penalty, late fee or interest or some substantial part thereof and refuses or neglects or has refused or neglected to pay the same.
(2) Not withstanding anything contained in sub-rule (1), a warrant for the arrest of the defaulter may be issued by the Tax Recovery Officer if the Tax Recovery Officer is satisfied, by affidavit or otherwise, that with the object or effect of delaying the execution of the certificate the defaulter is likely to abscond or leave the local limits of the jurisdiction of the Tax Recovery Officer.
(3) Where appearance is not made in compliance with a notice issued and served under sub-rule (1), the Tax Recovery Officer may issue a warrant for the arrest of the defaulter.
(4) A warrant of arrest issued by a Tax Recovery Officer under sub-rule (2) or sub-rule (3) may also be executed by any other Tax Recovery Officer within whose jurisdiction the defaulter may, for the time being, be found.
(5) Every person arrested in pursuance of a warrant of arrest under this rule shall be brought before the Tax Recovery Officer issuing the warrant as soon as practicable and, in any event, within twenty-four hours of his arrest (exclusive of the time required for the journey):
Provided that if the defaulter pays the amount entered in the warrant of arrest as due and the costs of the arrest to the officer arresting him, such officer shall at once release him.
Explanation.- For the purposes of this rule, where the defaulter is a Hindu undivided family, the karta thereof shall be deemed to be the defaulter.
75. Hearing.-
When a defaulter appears before the Tax Recovery Officer in compliance with a notice to show cause or is brought before the Tax Recovery Officer under rule 74, the Tax Recovery Officer shall proceed to hear the requiring officer and take all such evidence as may be produced by him in support of execution by arrest, and shall then give the defaulter in opportunity of showing cause why he should not be committed to the civil prison.
76. Custody pending hearing.-
Pending the conclusion of inquiry, if any, for the purposes of rule 74, the Tax Recovery Officer may, in his discretion, order the defaulter to be detained in the custody of such officer as the Tax Recovery Officer may think fit or release him on his furnishing security to the satisfaction of the Tax Recovery Officer for his appearance when required.
77. Order of detention.-
(1) Upon the conclusion of the inquiry as aforesaid, the Tax Recovery Officer may make an order for the detention of the defaulter in the civil prison and shall, in that event, cause him to be arrested if he is not already under arrest:
Provided that in order to give the defaulter an opportunity of satisfying the arrears of tax, penalty, late fee or interest, the Tax Recovery Officer may, before making the order of detention, leave the defaulter in the custody of the officer arresting him or of any other officer for a specified period not exceeding fifteen days, or release him on his furnishing security to the satisfaction of the Tax Recovery Officer for his appearance at the expiration of the specified period if the arrears of tax, penalty, late fee or interest are not so satisfied.
(2) When the Tax Recovery Officer does not make an order of detention under sub-rule (1), he shall, if the defaulter is under arrest, direct his release.
78. Detention in, and release from, prison.-
(1) Every person detained in the civil prison in execution of certificate may be so detained,-
(a) where the certificate is for a demand of an amount exceeding one lakh rupees for a period of six months, and
(b) in any other case, for a period of six weeks:
Provided that he shall be released from such detention -
(i) on the amount mentioned in the warrant for his detention being paid to the officer-in-charge of the civil prison, or
(ii) on the request of the requiring officer or of the Tax Recovery Officer on any ground other than the grounds mentioned in rules 79 and 80.
(2) A defaulter released from detention under this rule shall not, merely by reason of his release, be discharged from his liability for the arrears of tax, penalty, late fee or interest, but he shall not be liable to be rearrested under the certificate in execution of which he was detained in the civil prison.
79. Release.-
(1) The Tax Recovery Officer may order the release of a defaulter who has been arrested in execution of a certificate upon being satisfied that he has disclosed the whole of his property and has placed it at the disposal of the Tax Recovery Officer and that he has not committed any act in bad faith.
(2) If the Tax Recovery Officer has reasons to believe that the disclosure made by a defaulter under sub-rule (1) is untrue, he may order the re-arrest of the defaulter in execution of the certificate, but the period of his detention in the civil prison shall not in the aggregate exceed the period authorised under rule 78.
80. Release on ground of illness.-
(1) At any time after a warrant for the arrest of a defaulter has been issued, the Tax Recovery Officer may cancel it on the ground of serious illness of the defaulter.
(2) Where a defaulter has been arrested, the Tax Recovery Officer may release him if, in the opinion of the Tax Recovery Officer, he is not in a fit state of health to be detained in the civil prison.
(3) Where a defaulter has been committed to the civil prison, he may be released therefrom by the Tax Recovery Officer on the ground of the existence of any infections or contagious disease, or on the ground of his suffering from any serious illness.
(4) A defaulter released under this rule may be re-arrested, but the period of his detention in the civil prison shall not in the aggregate exceed the period authorised under rule 78.
81. Entry into dwelling.-
For the purpose of making an arrest under these rules,-
(a) no dwelling house shall be entered into after sunset and before sunrise;
(b) no outer door of a dwelling house shall be broken open unless such dwelling house or a portion thereof is in the occupancy of the defaulter and he or other occupant of the house refuses or in any way prevents access thereto; but, when the person executing any such warrant has duly gained access to any dwelling house, he may break open the door of any room or apartment if he has reason to believe that the defaulter is likely to be found there;
(c) no room which is in the actual occupancy of a woman who, according to the customs of the country, does not appear in public, shall be entered into unless the officer authorised to make the arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and facility for withdrawing.
82. Prohibition against arrest of women or minors, etc.-
The Tax Recovery Officer shall not order the arrest and detention in the civil prison of -
(a) a woman, or
(b) any person who, in his opinion, is a minor or of unsound mind.
PART SIX
MISCELLANEOUS
83. Officers deemed to be acting judicially.-
The Tax Recovery Officer or any other officer or authority exercising any powers or performing any functions or discharging any duties under these rules shall, in the exercise of such powers, performance of such functions or discharge of such duties be deemed to be acting judicially within the meaning of the Judicial Officers Protection Act, 1850.
84. Power to take evidence.-
Every Officer or authority referred to in rule 83 acting under the provisions of these rules shall have the powers of a civil court while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the production of documents.
85. Continuance of certificate.-
No certificate shall cease to be in force by reason of the death of the defaulter.
86. Procedure on death of defaulter.-
If at any time after the issue of the certificate by the requiring officer to the Tax Recovery Officer the defaulter dies, the proceedings under these rules, except the proceedings relating to arrest or detention, may be continued against the heir or legal representative of the defaulter, and the provisions of these rules shall apply as if the heir or legal representative were the defaulter.
87. Appeal.-
(1) Any person aggrieved by an order passed under these rules, not being an order which is conclusive, may appeal to such authority as the State Government may by rules prescribe.
(2) Every appeal under this rule shall be presented within thirty days from the date of the order appealed against in such manner and in such form as the State Government may by rules prescribe.
(3) Pending the decision in any appeal, execution of the certificate may be stayed if the appellate authority so directs on such terms and conditions as it may deem fit, but not otherwise.
88. Review.-
Any order passed under these rules may, after notice to all persons having interest in such order, be reviewed by the officer or authority who made the order, or by his successor in office, on account of any mistake apparent from the record.
89. Recovery from surety.-
Where any person has under these rules become surety for the amount due by the defaulter, he may be proceeded against under these rules as if he were the defaulter.
90. Penalties.-
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken in execution of a certificate, shall be deemed to have committed an offence punishable under section 206 of the Indian Penal Code.
91. Subsistence allowance.
(1) When a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the requiring officer.
(2) The sum as aforesaid shall be calculated on the scale fixed by the State Government for the subsistence of judgment debtors arrested in execution of a decree of a civil court.
(3) Any sum borne by the requiring officer under sub-rule (1) shall be deemed to be a cost in the proceeding:
Provided that the defaulter shall not be detained the civil prison or arrested on account of any such cost.
92. Forms.
The State Government may prescribe forms to be used for any order, notice, warrant or certificate to be issued under these rules.
93. Power to make rules.-
The State Government may by notification make rules, consistent with the provisions of this Act and these rules, regulating the procedure to be followed by the Officers and authorities acting under these rules for carrying out the purposes of these rules.
94. Saving regarding charge.-
Nothing in these rules shall affect any provision of this Act whereunder the tax is a first charge upon any asset".
By Order of the Governor,
ASHIM KUMAR ROY
Secy.in-charge to the Govt. Of West Bengal.
Law Department