Second Schedule

What section Second Schedule does, and where it sits. This library holds no authority that turns on it.

No authority in this library turns on Second Schedule. That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What second schedule does, in plain English, before you read what the courts made of it.

Objecting to an attachment when the property is yours, not the defaulter's

The Tax Recovery Officer has attached property I bought, for somebody else's tax arrears. What do I file, what do I have to prove, and what happens if he rejects it?

When the department takes money from your bank or your customer

My bank says the income tax department has attached my account. What did they use, and can a third party resist?