Recovery of tax: statutory modes include deduction, garnishee notice, distraint, sale and certificate-based enforcement by officials.

Recovery of tax is effected by statutory modes empowering the proper officer to deduct money due to the taxpayer, detain and sell goods, issue a garnishee-style notice to third parties to pay Government, distrain property for sale, prepare a certificate for recovery as an arrear of land revenue, or seek Magistrate enforcement. Payments in compliance discharge payers to the extent of the receipt; persons paying after notice may be personally liable to the Government to the extent of the liability discharged or the taxpayer's liability. Central tax officers may treat recoveries as central tax arrears with pro rata crediting between Governments.

---

---

---