Recovery of tax: statutory modes permit deduction, attachment, third party notice and sale to satisfy tax liabilities. The statute empowers the proper officer to recover unpaid GST amounts by deduction from money owing, detention and sale of goods, third party notices requiring payment from persons holding money for the taxpayer (with consequential liabilities and protections), distraint and sale of movable or immovable property, certification for recovery as land revenue arrears, and application to a Magistrate for recovery as a fine; bonds may be enforced by these modes and central state apportionment applies where both Governments have claims.