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<h1>Tax Officers Empowered to Recover Dues, Use Distraint and Sale Under IT Act Sec 226, 229 & Gift Tax Act</h1> Notification No. S.O.1448, dated February 19, 1964, issued by the Commissioner of Income-tax/Gift-tax for Madhya Pradesh, Nagpur, and Bhandara, authorizes subordinate Income-tax and Gift-tax Officers to recover taxes, interest, fines, penalties, and other sums from assessees. This authority is granted under section 226 and section 229 of the Income-tax Act, 1961, section 33 of the Gift-tax Act, 1958, and section 19 of the Super Profits Tax Act, 1963. The officers may employ distraint and sale of movable property as per the Third Schedule of the Income-tax Act, 1961, superseding all previous related orders.