(1) If the tax payer fails to pay the tax, duty and interest to be paid in accordance with the Act and this regulation within the time limit stipulated in Rule 30, the tax officer may seize the property to recover the outstanding tax, duty, fine and interest in accordance with Section 21 of the Act.
(2) For the purposes of sub-rule (1), the property of the taxpayer shall be frozen as follows:
(a) After giving the notice, send a written notice to the relevant office to hold the sale, distribution or transfer of rights until the taxpayer's movable or immovable property tax is filed.
(b) If the tax officer comes to know that any property of the taxpayer is under the protection of or with a particular person, the tax officer shall, subject to this rule, order the person concerned to freeze such property.