Recovery by distraint: officers authorised to seize and sell movable property to recover tax liabilities under relevant tax laws. Authorises subordinate Income-tax and Gift-tax officers to recover tax, interest, fines, penalties and other sums payable under the Income-tax Act, the Gift-tax Act and the Super Profits Tax Act by distraint and sale of the assessee's movable property in the manner prescribed in the Third Schedule, and supersedes previous orders in so far as they relate to this subject.