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of <h1>Section 79 Outlines Tax Recovery Methods for Unpaid Kerala GST, Including Property Detainment and Third-Party Notices.</h1> Section 79 of the Kerala Goods and Services Tax Ordinance, 2017, outlines the procedures for recovering unpaid taxes. If a person fails to pay taxes due under the Ordinance, the proper officer can recover the amount through various methods, including deducting from money owed to the person, detaining and selling goods, or issuing a notice to third parties holding money for the person. The officer may also distrain property or involve the district Collector to recover the amount as an arrear of land revenue. Additionally, the officer can seek assistance from a Magistrate to recover the amount as a fine. The section ensures that the recovered amounts are appropriately credited to the respective government accounts.
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