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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Recovery of tax: statutory modes include deduction, sale of goods, third party notices, distraint and recovery certificates.</h1> 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.

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