Tax recovery mechanisms allow deduction, attachment, third party notices and distraint to collect unpaid GST liabilities.

Section 79 authorises multiple modes of tax recovery: deduction from monies owing, detention and sale of goods, notices to third parties holding or owing money for the taxpayer (making recipients liable and allowing amendment or revocation of notices), distraint and sale of property, issuance of a recovery certificate for collection as an arrear of land revenue, and application to a Magistrate for recovery as if a fine; it permits recovery under bonds and allocation of centrally recovered amounts between Governments in proportion to dues.

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