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<h1>Recovery of tax: administrative modes allow deduction, attachment, third party notice and sale to satisfy unpaid liabilities.</h1> Section 72 empowers the proper officer to recover unpaid amounts by deduction from money owing to the debtor, detention and sale of goods, or by issuing a notice to third parties holding or owing money to pay sums sufficient to discharge the liability; the notice binds recipients, may be amended or revoked, and renders third-party payers liable to the Government to the extent they discharge the debtor's obligations after service, subject to a defence that the sums were not due or held for the debtor at service, while payments in compliance discharge the payer to that extent.
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