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    <title>Recovery of tax.</title>
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    <description>Recovery under the Act authorises the proper officer to collect unpaid amounts by deduction from monies due, detention and sale of goods, or by issuing a written notice to third parties holding or owing money to the taxpayer, binding recipients to pay the Government and treating non-compliance as default; distraint and sale of property, certification to the Collector for land revenue recovery, Magistrate enforcement as a fine, incorporation of recovery modes in bonds, and proportional crediting between Central and State Governments are also provided.</description>
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      <description>Recovery under the Act authorises the proper officer to collect unpaid amounts by deduction from monies due, detention and sale of goods, or by issuing a written notice to third parties holding or owing money to the taxpayer, binding recipients to pay the Government and treating non-compliance as default; distraint and sale of property, certification to the Collector for land revenue recovery, Magistrate enforcement as a fine, incorporation of recovery modes in bonds, and proportional crediting between Central and State Governments are also provided.</description>
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