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    <title>Recovery of tax.</title>
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    <description>Section 79 empowers the proper officer to recover unpaid amounts by deduction from money owing, detention and sale of goods, issuance of garnishee notices to persons holding or owing money for the debtor (with binding effect, amendment and defenses), distraint and sale of movable or immovable property, issuance of a certificate for recovery as an arrear of land revenue, or filing with a Magistrate to recover as if a fine; it also permits recovery under bonds by these modes and prescribes proportional crediting between Central and State Governments.</description>
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    <pubDate>Sat, 17 Jun 2017 16:48:09 +0530</pubDate>
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      <description>Section 79 empowers the proper officer to recover unpaid amounts by deduction from money owing, detention and sale of goods, issuance of garnishee notices to persons holding or owing money for the debtor (with binding effect, amendment and defenses), distraint and sale of movable or immovable property, issuance of a certificate for recovery as an arrear of land revenue, or filing with a Magistrate to recover as if a fine; it also permits recovery under bonds by these modes and prescribes proportional crediting between Central and State Governments.</description>
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