Recovery of amounts: enforcement mechanisms prioritised, applying income-tax certificate procedures including attachment and arrest.

Section 23JB empowers a Recovery Officer to draw a certificate for amounts due for penalties, disgorgement orders, or Board fees and recover them by attachment and sale of movable or immovable property, attachment of bank accounts, arrest and detention, or appointment of a receiver, applying with necessary modifications the Income-tax Act certificate provisions and rules; transfers to certain relatives without adequate consideration are includable for recovery; the Recovery Officer may seek district administration assistance and such recovery has precedence over other claims.

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