https://www.taxtmi.com/acts?id=21576 Section 54 empowers the proper officer to recover unpaid tax by deduction from sums owing to the debtor, detention and sale of goods, issuing notices to third parties holding money for the debtor to pay the Government, distraint and sale of property, certification to the Collector for recovery as arrears of land revenue, or by Magistrate procedures. Notices bind recipients, permit amendment or revocation, render recipients liable if they discharge the debtor's liabilities after notice, and allow a defence if the recipient proves the funds were not due to or held for the debtor. Bonds may invoke these modes and SGST/CGST officers may recover amounts for crediting to Central or State accounts respectively. en-us Wed, 15 Jun 2016 14:57:21 +0530 Wed, 15 Jun 2016 14:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21576 Section 54 empowers the proper officer to recover unpaid tax by deduction from sums owing to the debtor, detention and sale of goods, issuing notices to third parties holding money for the debtor to pay the Government, distraint and sale of property, certification to the Collector for recovery as arrears of land revenue, or by Magistrate procedures. Notices bind recipients, permit amendment or revocation, render recipients liable if they discharge the debtor's liabilities after notice, and allow a defence if the recipient proves the funds were not due to or held for the debtor. Bonds may invoke these modes and SGST/CGST officers may recover amounts for crediting to Central or State accounts respectively. Act-Rules Bills Wed, 15 Jun 2016 14:57:21 +0530 https://www.taxtmi.com/acts?id=21576