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    <title>What are the modes of recovery of tax available to the proper officer?</title>
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    <description>The proper officer may deduct amounts from money owing to the taxpayer or require another officer to do so; detain and sell the taxpayer&#039;s goods or require another officer to recover by seizure and sale; issue written notices directing persons who owe or hold money for the taxpayer to pay to government credit; distrain movable or immovable property with authorization and sell after thirty days to satisfy dues and costs; or issue a certificate to the district Collector for recovery as an arrear of land revenue.</description>
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