Tax recovery procedure under the Income-tax Act governs attachment, sale, receiver appointment, appeals, and safeguards for defaulters. The Second Schedule to the Income-tax Act, 1961 sets out the procedure for recovery of tax arrears through a certificate executed by the Tax Recovery Officer. It provides for notice to the defaulter, attachment and sale of movable and immovable property, appointment of a receiver, recovery of interest, costs and charges, rules on purchaser's title and disposal of sale proceeds, and a bar on civil court jurisdiction except in cases of fraud. The Schedule also regulates claims and objections, exemptions from attachment, sale confirmation, appeals, review, recovery from sureties, rule-making powers, and the treatment of proceedings after the defaulter's death.