Recovery of tax: administrative powers permit deduction, attachment, garnishee notices, distraint, and certification for enforced collection.

The proper officer may recover unpaid amounts by deduction from money owing, detention and sale of goods, issuance of garnishee-style notices to third parties who hold or owe money to the taxpayer (with attendant liability consequences and rights of challenge), distraint of property with sale after prescribed procedures, certification to the Collector for recovery as arrears of land revenue, or application to a magistrate for recovery as a fine; recovery under bonds follows these modes, and central/state apportionment rules govern credited recoveries.

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