Rule 153: Procedure for distraint and sale of movable property
Rule 153 directs how an authorised Assessing Officer or Tax Recovery Officer carries out distraint and sale of movable property. It adopts, so far as applicable, the attachment-and-sale procedure for movable property seized physically and refers to Rule 225.
Official notified Income-tax Rules, 2026Need advice on Rule 153?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
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Rule 153 - Distraint and sale
Where any distraint and sale of movable property are to be effected by any Assessing Officer or Tax Recovery Officer authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizure, and the provisions of rule 225 relating to attachment and sale shall, so far as may be, apply in respect of such distraint and sale.
Rule breakdown
The officer must be authorised for the purpose
The rule concerns an Assessing Officer or Tax Recovery Officer authorised to effect the distraint and sale.
Identify the proceeding and authority before applying this procedural cross-reference. The rule does not independently create every underlying recovery power.
The attachment-and-sale procedure is applied as appropriate
The distraint and sale are conducted, as far as may be, in the same manner as attachment and sale of movable property attachable by actual seizure.
The phrase preserves the stated applicability qualification; it should not be turned into a claim that every unrelated recovery provision automatically applies.
Read current Rule 225 with the proceeding
Rule 225’s attachment-and-sale provisions apply so far as may be. Check its current text, relevant notices, property description and procedural stage.
Retain the order, inventory, notices and sale-related correspondence, and obtain case-specific advice about any objection or remedy. This short cross-reference does not supply a separate universal objection deadline.
Key takeaways
Authorised officer
The specified recovery actors must be authorised.
Movable property procedure
The rule adopts the relevant actual-seizure attachment-and-sale process.
Current Rule 225 matters
Read the incorporated provisions with their applicability qualification.
Practical checklist
- Identify the authority and recovery stage.
- Read current Rule 225.
- Retain notices and the property record.
Avoid
- Do not infer a deadline or remedy absent from the applicable text.
FAQs
Does this rule give a complete standalone auction procedure?
No. It incorporates the relevant attachment-and-sale procedure and Rule 225, so far as applicable.
Does it concern immovable property generally?
Its express subject is distraint and sale of movable property.
Does this paragraph prescribe a universal objection deadline?
No. The applicable proceeding and current incorporated provisions must be checked.
Glossary
- Distraint and sale
- The movable-property recovery process addressed by this rule through the incorporated attachment-and-sale provisions.