(1) If a taxpayer does not pay the tax, fee and interest required to be paid under the Act and these Rules within the time-limit as referred to in Rule 30, the Tax Officer shall, upon obtaining permission from the Director General as
mentioned in Schedule-20 under Section 21 of the Act, collect the due and outstanding tax, fees, fine and interest.
(2) In selling or auctioning the property of the tax payer for purposes of Sub-rule (1), it shall be done as follows:-
(a) After giving the notice, to write to the concerned office to withhold the movable or immovable
property of the taxpayer in a manner to prevent such property from being sold or conveyed pending
payment of the tax.
(b) If the Tax Officer knows that any property of the tax-payer is under protection of, or with any person
the Tax Officer shall, subject to this Rule, give order to the concerned person to withhold such
property.