Recovery of tax: multiple enforcement modes including third party notices, distraint, certificates and magistrate proceedings. The Act authorises the proper officer to recover unpaid amounts by deduction from monies owing to the taxpayer, detention and sale of goods, issuing binding third party notices to persons holding money for the taxpayer (with liability and protections defined), distraining and selling movable or immovable property after detention and prescribed delay, issuing recovery certificates to Collectors to treat amounts as arrears of land revenue, and applying to a Magistrate to recover amounts as fines; recoveries under bonds follow the same modes and central/state apportionment rules apply where both Governments have dues.