Recovery of tax: statutory modes include deduction, sale of goods, third party notices, distraint and recovery certificates. Section 79 prescribes the statutory methods for recovery of unpaid tax, interest or penalty: deduction from amounts owing to the taxpayer; detention and sale of goods; written notices to third parties or persons holding money for the taxpayer to pay sums to Government; distraint and sale of movable or immovable property; issuance of a recovery certificate to the Collector for treatment as an arrear of land revenue; and filing an application to a Magistrate for recovery as a fine. Recovery may also proceed under terms of bonds or instruments executed under the Act.