Recovery of tax: enforcement includes deduction, garnishment, distraint, sale and proportional revenue crediting. Section 79 authorises the proper officer to recover unpaid GST by deduction from sums owing to the taxpayer, detention and sale of goods, issuance of binding notices to third parties holding or owing money to the taxpayer, distraint and sale of property, and by certificate to the Collector for recovery as an arrear of land revenue. The third party notice rules bind recipients, dispense with production of banking or insurance documents for payment, permit amendment or revocation of notices, treat compliant payments as payments by the taxpayer and impose personal liability on those who discharge liabilities after notice, unless they prove the sums were not due or held for the taxpayer. Recovery may also proceed under bonds adopting these modes, and central tax officers may recover as central tax arrears with proportional crediting between Governments.