Recovery of tax: multi modal enforcement allowing deduction, third party notices, distraint and revenue or magistrate recovery. Recovery under the Act authorises the proper officer to collect unpaid amounts by deduction from monies due, detention and sale of goods, or by issuing a written notice to third parties holding or owing money to the taxpayer, binding recipients to pay the Government and treating non-compliance as default; distraint and sale of property, certification to the Collector for land revenue recovery, Magistrate enforcement as a fine, incorporation of recovery modes in bonds, and proportional crediting between Central and State Governments are also provided.