Recovery of tax: multiple enforcement modes including deduction, seizure, garnishee notices, distraint and certificate recovery.

The provision authorises the proper officer to recover unpaid amounts by deduction from monies owing, detention and sale of goods, garnishee-style notices to third parties, distraint and sale of property, issuing a certificate for recovery as an arrear of land revenue, or by Magistrate enforcement; officers may require other specified officers to act. Garnishee notices bind recipients, payments in compliance discharge liability to that extent, may be amended or revoked, and persons discharging liabilities post-service may be personally liable unless they prove the money was not due or held for the taxpayer. Recovery under bonds follows the same modes and central-state apportionment applies.

---

---

---