Rule 224: Tax Recovery Officer certificate in Form No. 153
When an assessee is in default, or deemed to be in default, in paying tax, section 413(1) lets the Tax Recovery Officer draw up a statement specifying the arrears. Sections 413 to 416 call this statement a "certificate". Rule 224 says the statement under section 413 or section 414 is drawn up in Form No. 153.
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Bare law
Rule 224 - Form of statement under section 413 or section 414
A statement under section 413 or section 414 shall be drawn up by the Tax Recovery Officer in Form No. 153.
Rule breakdown
What the rule does
Rule 224 prescribes Form No. 153 for the statement of arrears drawn up by the Tax Recovery Officer under section 413 or section 414.
Why the certificate matters
Under section 413(1), the Tax Recovery Officer proceeds to recover the amount specified in the certificate by the modes listed in that section, following the rules prescribed for that purpose. Rule 225 contains the detailed recovery procedure.
Section 413(3) says the assessee cannot dispute the correctness of the certificate on any ground. Section 413(4) allows the Tax Recovery Officer to cancel the certificate or correct any clerical or arithmetical mistake in it.
Under section 414(2), where the assessee has property within the jurisdiction of more than one Tax Recovery Officer, the certificate, or a certified copy of it, may be sent to another Tax Recovery Officer, who then also proceeds to recover.
Key takeaways
Form No. 153
The certificate of arrears under section 413 or section 414.
Not open to dispute
Section 413(3) bars disputing the certificate's correctness.
Can be corrected
Section 413(4) allows cancellation or correction of clerical or arithmetical mistakes.
Practical checklist
- Check the arrears figure in Form No. 153 against the demand notices.
- Point out clerical or arithmetical mistakes to the Tax Recovery Officer under section 413(4).
Avoid
- Do not ignore a Form No. 153 certificate; recovery can follow under section 413(1).
FAQs
Who draws up Form No. 153?
The Tax Recovery Officer (Rule 224).
Can the assessee challenge the certificate?
Section 413(3) says the assessee cannot dispute the correctness of a certificate drawn up by the Tax Recovery Officer on any ground.
Can the certificate be corrected?
Yes. Under section 413(4) the Tax Recovery Officer may cancel it if he considers it necessary, or correct any clerical or arithmetical mistake.
Where are the recovery procedures?
Rule 225 sets out the procedure for recovery for sections 413 and 475.
Glossary
- Certificate
- The statement of arrears drawn up by the Tax Recovery Officer under section 413(1).
- Tax Recovery Officer
- The officer with jurisdiction under section 414(1).