Recovery of amounts: enforcement powers allow attachment, arrest, receivership and precedence over other claims. Section 28A authorises a designated Recovery Officer to draw a certificate specifying amounts due under the Act and to recover them by attachment and sale of movable or immovable property, attachment of bank accounts, arrest and detention, or appointment of a receiver, applying specified Income-tax certificate and recovery provisions with necessary modifications. Transfers of assets or bank monies to certain relatives without adequate consideration are treated as recoverable, transfers to minors remain included even after majority, appeals map to the Securities Appellate Tribunal, interest runs from when the amount became payable, and recovery has precedence over other claims; the Recovery Officer may seek district administration assistance.