Recovery of tax: multi modal powers permit deduction, third party garnishment, distraint, certification and magisterial recovery. Section 54 empowers the proper officer to recover unpaid tax by deduction from sums owing to the debtor, detention and sale of goods, issuing notices to third parties holding money for the debtor to pay the Government, distraint and sale of property, certification to the Collector for recovery as arrears of land revenue, or by Magistrate procedures. Notices bind recipients, permit amendment or revocation, render recipients liable if they discharge the debtor's liabilities after notice, and allow a defence if the recipient proves the funds were not due to or held for the debtor. Bonds may invoke these modes and SGST/CGST officers may recover amounts for crediting to Central or State accounts respectively.