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    <title>Recovery of tax.</title>
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    <description>The proper officer may recover unpaid amounts by deduction from money owing, detention and sale of goods, third-party notices to pay, distraint and sale of property, issuing recovery certificates for Collector enforcement as land revenue arrears, or seeking Magistrate recovery as a fine. Third-party notices bind recipients, permit payment without standard documents in specified cases, allow amendment or revocation, create personal liability for post-notice discharges subject to proof of non-liability, and recovery under bonds follows these modes; central and state recoveries are credited and apportioned where applicable.</description>
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