Section 104 : Lien over property:

2) In claiming the property over which the lien is created pursuant to Sub-section (1), the Department has to give that person a written notice setting out the following matters:-

a) Description of the property claimed,

b) Limit of the claim referred to in Sub-section (3),

c) Tax related to the claim, and

d) Other matters, if any.

3) In making claim over the property pursuant to Sub-section (2), the claim shall be created only to the extent of the tax due and payable by such a person, interest and claim to be paid in respect of such tax pursuant to Section 119 and the expenses incurred in auction sale.

4) The claim made pursuant to Sub-section (2) shall not lie unless and until the following matter takes place:-

a) Until the Department gives information to have the claim registered pursuant to Sub-section (6) in respect of the building and land,

b) Until the Department possesses such property pursuant to Sub-section (3) of Section 105 in respect of other direct/tangible property, and

c) Until the notice referred to in Sub-section (2) is given to the person who is in arrear of tax, in any other circumstances whatsoever.

5) In cases where the person who is in arrear of tax pays to the Department all the amounts referred to in Sub-section (3) and covered by the claim made pursuant to Sub-section (2), which are due and payable by such a person.

6) In cases where the Department makes a claim over any land or building pursuant to Sub-section (2), information has to be given to the concerned Land Revenue Office; and that Office has to so withhold such land or property that it cannot be sold and disposed of to or ownership to it cannot be transferred to any person.

7) In cases where the claim over the land and building has to be released pursuant to Sub-section (5), the Department has to give information thereof to the Land Revenue Office. Upon receipt of such information, the Land Revenue Office has to release the land and building so withheld.

8) The Department has to promptly give the person in arrear of tax a notice setting out the following matters, in respect of the expenses to be incurred pursuant to Sub-section (3):

a) The expenses incurred by the Department for the claim on the property of the person in arrear of tax and for the auction sale thereof, prior to giving such a notice, and

b) The date on which the person in arrear of tax has to pay such expenses to the Department.

Explanation: For purposes of this Section, "expenses incurred for claim and auction sale" means the following expenses incurred or to be incurred by the Department:

(a) The expenses incurred or to be incurred by the Department in creating or releasing the claim over the property, or

(b) The expenses incurred or to be incurred by the Department pursuant to Section 105 in possessing, holding and auctioning the claimed property.