Recovery of government dues: enforcement permits certificates, attachment, receivership and recovery of interest and management proceeds. The Commissioner may issue a recovery certificate to the Collector and encash security where applicable; the Collector must report recoveries to the Commissioner. Certain certificates are served by a Value Added Tax Inspector with a writ of demand, and the recovery procedures, including attachment, sale, arrest and detention set out under the Delhi Land Reforms enactment, apply mutatis mutandis. Interest from issuance until realisation is recoverable with principal. Where property is attached the Commissioner may appoint a receiver to manage and realise rents and profits, apply net proceeds to arrears, and deposit any irrecoverable balance in the treasury. Proceedings continue against legal representatives on death, and execution charges are recoverable.