Recovery of tax: compulsory measures permit deduction, attachment, third party notice and sale to satisfy tax liabilities.

Section 79 empowers the proper officer to recover unpaid amounts by deduction from monies owing, detention and sale of goods, and by issuing notices to third parties holding money for the taxpayer; notices bind recipients, may be amended or revoked, and payments made pursuant to them discharge liability to the extent paid while subsequent payers may become personally liable. The officer may distrain and sell property, certify amounts to the Collector for recovery as land revenue arrears or seek recovery from a Magistrate as if a fine. Recovery under bonds follows these modes and central tax recoveries are credited and apportioned between Governments.

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