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    <title>Recovery of tax.</title>
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    <description>The provision authorises the proper officer to recover unpaid tax, interest or penalty by deduction from sums owing, detention and sale of goods, issuing notices to third parties holding money for the debtor, distraint and sale of movable or immovable property, or by certificate sent to the Collector for recovery as an arrear of land revenue; it also permits Magistrate recovery as if a fine, recovery under bonds by the same modes, central tax officers to recover and credit amounts to Government accounts, and proportionate allocation where recoveries are insufficient for combined dues.</description>
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      <title>Recovery of tax.</title>
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      <description>The provision authorises the proper officer to recover unpaid tax, interest or penalty by deduction from sums owing, detention and sale of goods, issuing notices to third parties holding money for the debtor, distraint and sale of movable or immovable property, or by certificate sent to the Collector for recovery as an arrear of land revenue; it also permits Magistrate recovery as if a fine, recovery under bonds by the same modes, central tax officers to recover and credit amounts to Government accounts, and proportionate allocation where recoveries are insufficient for combined dues.</description>
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      <pubDate>Wed, 05 Jul 2017 10:11:31 +0530</pubDate>
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