In force · As amended up to 2026-08
16. Private alienation to be void in certain cases. —(1) Where a notice has been served on a defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any civil court issue any process against such property in execution of a decree for the payment of money.
1. Subs. by Act 3 of 1989, s. 54, for "Assessing Officer" (w.e.f. 1-4-1989).
(2) Where an attachment has been made under this Schedule, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other moneys contrary to such attachment, shall be void as against all claims enforceable under the attachment.
16. Bauxite, Laterite, Aluminous Clays, Lithomorge, Titanium, Vanadium, Gallium and Columbium minerals.]
1[THE EIGHTH SCHEDULE
[ See section 80-IA(2)(iv)(b)]
LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
(1) Arunachal Pradesh (2) Assam (3) Goa (4) Himachal Pradesh (5) Jammu and Kashmir (6) Manipur (7) Meghalaya (8) Mizoram (9) Nagaland (10) Sikkim (11) Tripura (12) Andaman and Nicobar Islands (13) Dadra and Nagar Haveli (14) Daman and Diu (15) Lakshadweep (16) Pondicherry.] ________
[THE NINTH SCHEDULE]. Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986 (46 of 1986), s. 31( w.e.f . 1-4-1988). Original Ninth Schedule was inserted by the Direct Taxes (Amendment) Act, 1974 (26 of 1974), s . 16 ( w.e.f. 1-4-1975).
_________
[THE TENTH SCHEDULE]. Omitted by the Finance Act, 1999 (27 of 1999), s. 89 ( w.e.f . 1-4-200 0 ) .
1. Ins. by Act 38 of 1993, s. 37 (w.e.f. 1-4-1994). Prior to inseted by Act 26 of 1974, s. 14 (w.e.f. 1-4-1974). Later on amended by Act 66 of 1976, s. 24 (w.e.f. 1-4-1976). And omitted by Act 46 of 1986, s. 30 (w.e.f. 1-4-1984).
1[THE ELEVENTH SCHEDULE
[2] {[ See section 32A,[3] [section 32AB],[#] section 80CC(3)(a)(i), section 80-I(2),[4@] [section 80J(4) and $ section 88A(3)(a)(i)]]}
LIST OF ARTICLES OR THINGS
1. Beer, wine and other alcoholic spirits.
Source: India Code