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of <h1>Tax authority powers to recover arrears under section 222: employer deductions, third-party notices, distraint and sale</h1> Where no certificate under section 222 exists or notwithstanding such certificate, the tax authority may use various recovery modes: require employers to deduct tax from salary (subject to statutory exemptions), issue written notices to third parties or holders of money to pay sums sufficient to satisfy arrears (joint account shares presumed equal), and apply to courts holding an assessee's money for payment. Notices bind addressees, may be amended or revoked, give receipts discharging liability, and create personal liability or deem non-compliant addressees as assessee-in-default. With appropriate authorization, distraint and sale of movable property is also permitted.
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