Income Tax Act, 1967.

Collection and recovery of tax under Schedules A and B.

481.—(1) Tax under Schedules A and B may be collected, recovered and levied by the Collector by distress from the person charged, or from the occupier of the property charged, or upon the premises in respect of which the assessment is made, and all goods and chattels, to whomsoever they may belong, found upon any such premises may be distrained and sold for the recovery of any such tax; or such tax, or any arrears thereof, may be collected, recovered and levied in the same manner as other tax charged under this Act may be collected, recovered and levied:

Provided that no distress may be levied on the occupier of the property charged or upon the premises in respect of which the assessment is made if such property or premises has or have been sold for valuable consideration and the tax is in respect of a period prior to the sale.

(2) Tax charged under Schedule A in respect of any property may be collected, recovered and levied by the Collector from the landlord or immediate lessor of the premises charged, whether he be named in the assessment or not.

(3) Where an assessment under Schedule A has been made on the tenant or occupier of premises charged, the landlord or immediate lessor shall only be liable to proceedings under subsection (2), in default of payment by the tenant or occupier, and for so much only of the tax charged as is chargeable in respect of the rent payable yearly to him for the premises charged.