Tax recovery certificate enables attachment, sale, receiver appointment, and inclusion of transferred property for arrears recovery. When an assessee is in default or deemed to be in default in payment of tax, the Tax Recovery Officer may draw up a certificate specifying the arrears due and recover the amount under the Second Schedule by attachment and sale of movable property, attachment and sale of immovable property, or appointment of a receiver for management of the assessee's properties. Property transferred without adequate consideration to specified family members may be included in the assessee's property for recovery, and the recovery power may be exercised notwithstanding proceedings by other modes.