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<h1>Section 79: Recovering Unpaid Taxes via Deductions, Property Seizure, and Third-Party Notices under GST Act 2017.</h1> Section 79 of the Orissa Goods and Services Tax Act, 2017 outlines the procedures for recovering unpaid taxes. If a person fails to pay the amount due, the proper officer can recover it through various methods, such as deducting from money owed to the person, selling their goods, or seizing property. The officer may also issue notices to third parties holding money for the person, requiring them to pay the government. Additionally, the officer can involve the district Collector or Magistrate to recover the amount as if it were an arrear of land revenue or a fine. The section also provides for proportional distribution of recovered amounts between central and state governments.