Authority to recover tax by distraint and sale permits subordinate tax officers to collect taxes, interest, fines, and penalties. Authorises subordinate Income-tax and Gift-tax Officers to recover from an assessee tax, interest, fine, penalty and any other sum payable under the said Acts by distraint and sale of movable property in the manner laid down in the Third Schedule to the Income-tax Act, 1961, and supersedes previous orders insofar as they relate to this subject.