Section 19 — Assistance by police.

Assistance by police.—Any officer authorised to attach or sell any property or to arrest the defaulter or charged with any duty to be performed under this Schedule, may apply to the officer-in- charge of the nearest police station for such assistance as may be necessary in the discharge of his duties, and the authority to whom such application is made shall depute a sufficient number of police officers for furnishing such assistance. 1[19A. Entrustment of certain functions by Tax Recovery Officer.—A Tax Recovery Officer may, with the previous approval of the 2[Joint Commissioner], entrust any of his functions as the Tax Recovery Officer to any other officer lower than him in rank (not being lower in rank than an Inspector of Income-tax) and such officer shall, in relation to the functions so entrusted to him, be deemed to be a Tax Recovery Officer.] PART II __________________ ATTACHMENT AND SALE OF MOVABLE PROPERTY Attachment

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