Recovery by distraint authorisation empowers subordinate tax officers to seize and sell movable property to recover payable tax sums. The Commissioner authorises Income-tax Officers and Gift-tax Officers subordinate to him to recover from an assessee any tax, interest, fine, penalty and other sums payable under the Income-tax Act, the Gift-tax Act and the Super Profits Tax Act by distraint and sale of movable property in the manner laid down in the Third Schedule to the Income-tax Act, superseding prior orders insofar as they relate to the subject.