Recovery of tax: multiple statutory modes permit deduction, detention, third party notices, distraint, certificates and magistrate applications. Section 79 prescribes multiple statutory modes for recovery of tax: deduction from monies owing, detention and sale of goods, issuance of binding third party notices to persons holding or owing money to the taxpayer (with power to amend or revoke), distraint and sale of property, certification for recovery as land revenue arrears, and magistrate applications to recover as fines; it permits recovery under bond terms by these modes and authorises State/Union territory officers to recover central dues and apportion insufficient recoveries between Governments.