Tax recovery powers permit multiple enforcement modes including deduction, attachment, distraint, third party notices and certificate enforcement.

The proper officer may recover unpaid amounts by deduction from money owing, detention and sale of goods, third-party notices to pay, distraint and sale of property, issuing recovery certificates for Collector enforcement as land revenue arrears, or seeking Magistrate recovery as a fine. Third-party notices bind recipients, permit payment without standard documents in specified cases, allow amendment or revocation, create personal liability for post-notice discharges subject to proof of non-liability, and recovery under bonds follows these modes; central and state recoveries are credited and apportioned where applicable.

---

---

---