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    <title>Recovery of Tax.</title>
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    <description>Section 79 authorises the proper officer to recover unpaid amounts by deduction from monies owing, detention and sale of goods, issuing garnishee-style notices to persons holding money for the taxpayer, distraint and sale of property, certification to the Collector for recovery as land revenue arrears, or Magistrate recovery as if a fine; garnishee notices bind third parties, permit amendment or revocation, treat compliant payments as discharging the taxpayer&#039;s liability, and may impose personal liability on third parties who discharge obligations after notice; recovery under bonds and apportionment between Central and State Governments are also provided.</description>
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    <pubDate>Sat, 24 Jun 2017 12:26:31 +0530</pubDate>
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      <title>Recovery of Tax.</title>
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      <description>Section 79 authorises the proper officer to recover unpaid amounts by deduction from monies owing, detention and sale of goods, issuing garnishee-style notices to persons holding money for the taxpayer, distraint and sale of property, certification to the Collector for recovery as land revenue arrears, or Magistrate recovery as if a fine; garnishee notices bind third parties, permit amendment or revocation, treat compliant payments as discharging the taxpayer&#039;s liability, and may impose personal liability on third parties who discharge obligations after notice; recovery under bonds and apportionment between Central and State Governments are also provided.</description>
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