Recovery by distraint and sale of movable property enables tax officers to collect unpaid tax and penalties under the Acts. Authorises subordinate Income-tax and Gift-tax officers to recover from an assessee tax, interest, fines, penalties and any other sums payable under the relevant Acts by distraint and sale of the assessee's movable property, to be carried out in the manner prescribed in the Third Schedule to the Income-tax Act, the authorisation superseding prior orders insofar as they relate to this subject.