Recovery of tax: multiple administrative modes compel payment from debtors or third parties and enable distraint and sale. The Act empowers the proper officer to recover unpaid tax by deduction from monies owing, detention and sale of goods, third-party notices compelling persons who hold or owe money to pay the Government, distraint and sale of property, forwarding a certificate for recovery as arrears of land revenue, or by Magistrate-driven recovery as if a fine. Notice recipients are bound to comply, may be personally liable for liabilities discharged after notice, and may avoid payment if they prove the funds were not due or held for the defaulting person. Central tax recovery is credited and shortfalls allocated proportionally between Governments.