Recovery of tax and penalties by distraint permits officers to seize and sell movable property to satisfy liabilities. The Commissioner authorises Income-tax and Gift-tax Officers subordinate to him to recover from an assessee tax, interest, fines, penalties and other sums payable under the Income-tax, Gift-tax and Super Profits Tax Acts by distraint and sale of the assessee's movable property in the manner laid down in the Third Schedule to the Income-tax Act.