Recovery of tax: statutory modes permit deduction, attachment, notices to third parties and certificate-based recovery as arrears.

Recovery of tax operates via deduction from monies owing, detention and sale of goods, and written notices to third parties holding or owing funds to the taxpayer, which bind recipients to pay and may render them personally liable if they discharge the taxpayer's obligations after notice. Other modes include distraint and sale of property, certificates enforced as land-revenue arrears, Magistrate-enforced recovery as a fine, enforcement under bonds by the prescribed modes, and proportionate apportionment of sums where central and state claims coexist.

---

---

---