Tax recovery powers enable deduction, distraint, third party notices and revenue certification to enforce unpaid liabilities. The statute authorises the proper officer to recover unpaid tax by deduction from amounts owing, detention and sale of goods, third party notices requiring persons who owe or hold money for the taxpayer to pay the Government, distraint and sale of movable or immovable property, issuance of a certificate for recovery as an arrear of land revenue, and application to a magistrate for recovery as if a fine. Recovery under bonds may follow the same modes, and central tax recovery and apportionment between Governments are provided when sums are insufficient.