Tax recovery procedure: enforcement permits attachment, sale, receivership and detention to realise certified tax debts.

Statutory procedure empowers a Tax Recovery Officer to serve notice on a defaulter and, if payment is not made, to enforce a certified demand by attachment and sale of movable or immovable property, appointment of receivers, or arrest and detention. Detailed rules govern seizure, proclamation and sale (including special rules for agricultural produce and negotiable instruments), application of sale proceeds to the certificate and costs, rights of purchasers, limitations and exemptions, investigatory powers, appeals and review, and safeguards for vulnerable persons and privileged property.

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