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Rule 54
Immediate auctioning
According to rule 52, in relation to the property being withheld according to rule 52, upon application or appeal in any court, if the period of the withholding is extended and the property withheld rots, deteriorates or is destroyed, the tax officer shall withhold the proceeds of the sale of such goods or goods immediately by auction. And if it is determined that the taxpayer will get back the withheld amount after the court decision, only the amount received from the auction sale will be returned to him. The taxpayer cannot claim that he received goods or goods.