https://www.taxtmi.com/acts?id=24050 Section 79 prescribes multiple statutory modes for recovery of tax: deduction from monies owing, detention and sale of goods, issuance of binding third party notices to persons holding or owing money to the taxpayer (with power to amend or revoke), distraint and sale of property, certification for recovery as land revenue arrears, and magistrate applications to recover as fines; it permits recovery under bond terms by these modes and authorises State/Union territory officers to recover central dues and apportion insufficient recoveries between Governments. en-us Mon, 27 Mar 2017 17:28:24 +0530 Fri, 26 Sep 2025 14:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24050 Section 79 prescribes multiple statutory modes for recovery of tax: deduction from monies owing, detention and sale of goods, issuance of binding third party notices to persons holding or owing money to the taxpayer (with power to amend or revoke), distraint and sale of property, certification for recovery as land revenue arrears, and magistrate applications to recover as fines; it permits recovery under bond terms by these modes and authorises State/Union territory officers to recover central dues and apportion insufficient recoveries between Governments. Act-Rules GST Mon, 27 Mar 2017 17:28:24 +0530 https://www.taxtmi.com/acts?id=24050