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    <title>Recovery of tax.</title>
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    <description>The Act empowers the proper officer to recover unpaid amounts by deduction from money owing to the taxpayer, detention and sale of goods, issuing notices to third parties holding money for the taxpayer with binding effects and liabilities, distraining and selling movable or immovable property after detention, sending a recovery certificate to the Collector to be recovered as land revenue arrears, or applying to a Magistrate for recovery as a fine; recovery under bonds may use these modes, and central tax recoveries are credited and apportioned between Governments when necessary.</description>
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      <description>The Act empowers the proper officer to recover unpaid amounts by deduction from money owing to the taxpayer, detention and sale of goods, issuing notices to third parties holding money for the taxpayer with binding effects and liabilities, distraining and selling movable or immovable property after detention, sending a recovery certificate to the Collector to be recovered as land revenue arrears, or applying to a Magistrate for recovery as a fine; recovery under bonds may use these modes, and central tax recoveries are credited and apportioned between Governments when necessary.</description>
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