Recovery of government dues: officers may use deduction, third party notice, distraint, or Collector certificate to enforce payment. Recovery of sums due to the Central Government may be effected by deduction from money owing under excise or customs control, by written notice to third parties holding or owing money to the debtor (whose non compliance makes them an assessee in default), by distraint and sale of movable or immovable property with prior Commissioner authorisation, by attachment of goods on business transfer with Commissioner approval, or by certification to the district Collector for recovery as an arrear of land revenue.