Section 167:
Remedies against property in cases of representative assessees.
The 1
Assessing Officer
shall have the same remedies against all property of any kind vested in or under the control or
management of any representative assessee as he would have against the property of any person liable to
pay any tax, and in as full and ample a manner, whether the demand is raised against the representative
assessee or against the beneficiary direct.
Notes:
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).