Answer: The Recovery Officer of the Debts Recovery Tribunals, on receipt of a recovery certificate from the Presiding Officer of the Debts Recovery Tribunals, has to take step to recover the amount of debt specified in the certificate by one or more of the modes mentioned in   

             Section 25 of RDB Act, 1993. 

Answer: The recovery officer of Debts Recovery Tribunals have the power to recover the debt mentioned in the recovery certificate by taking possession of property of the defendant and appointing receiver for such property and to sell the same. 

(See Section 25A of RDB Act, 1993)

Answer: The recovery officer of Debts Recovery Tribunals have the power to recover the debt mentioned in the recovery certificate by arrest of the defendants and his detention in prison.

(See Section 25A of RDB Act, 1993)

Answer: The recovery officer of Debts Recovery Tribunals have the power to recover the debt mentioned in the recovery certificate by appointing a receiver for the management of the movable or immovable properties of the defendant. 

(See Section 25A of RDB Act, 1993)

Answer: It shall not be open to the defendant to dispute before the Recovery Officer the correctness of the amount specified in the certificate, and no objection to the certificate on any other ground shall also be entertained by the Recovery Officer. 

 

(See Section 26(1) of RDB Act, 1993)

Answer: The provisions of the Second and Third Schedules to the Income- tax Act, 1961 and the Income-tax (Certificate Proceedings) Rules, 1962 apply to recovery of debts under RDB Act, 1993.

(See Section 29 of RDB Act, 1993)

Answer: According to Rule 10 of the Second Schedule to the Income Tax Act, 1961, all such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempt from attachment and sale in execution of a decree of a Civil Court shall be exempt from attachment and sale under this Schedule.

Answer: Section 60 of the Code of Civil Procedure gives a list of properties which are not liable for attachment and sale. Some of the exempt properties are mentioned below: 

“(c) houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist or a labourer or a domestic servant and occupied by him”

 

“(i) salary to the extent of the first one thousand rupees) and two-thirds of the remainder in execution of any decree other than a decree for maintenance”

 

“(kb) all moneys payable under a policy of insurance on the life of the judgment-debtor” 

 

“(kc) the interest of a lessee of a residential building to which the provisions of law for the time being in force relating to control of rents and accommodation apply”

Answer: According to Rule 11(1) of the Second Schedule to the Income Tax Act, 1961, 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.