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<h1>Tax recovery mechanisms include deduction, detention and sale, distraint, third party recovery, and cross-enforcement between tax types.</h1> The statute authorises multiple tax recovery methods: deduction from sums payable by tax authorities; detention and sale of goods; recovery from third parties holding money for the taxpayer; distraint and sale of movable or immovable property; enforcement of bonds or instruments; recovery through the Collector as arrears of land revenue; Magistrate-assisted recovery as if a fine; and cross-enforcement between central and state arrears.
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