section 7
Attachment.
The Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987Tax198713 sections
Statutory text
(1) The Inspector shall attach the moveable and immoveable properties upon failure to pay the tax demanded within the stipulated time. (2) The procedure for attachment of moveable and immoveable properties shall be the same as mentioned in Order XXI of the Code of Civil Procedure 1908 for execution of decrees.
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