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    <title>Other modes of Recovery</title>
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    <description>Regulation 10 permits the recovery officer, after issuance of a recovery certificate for a monetary penalty, to recover the amount by attachment and sale of the enterprise&#039;s movable property or by attachment and sale of the enterprise&#039;s immovable property, in accordance with the rules laid down in the Second Schedule of the Income-tax Act.</description>
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      <description>Regulation 10 permits the recovery officer, after issuance of a recovery certificate for a monetary penalty, to recover the amount by attachment and sale of the enterprise&#039;s movable property or by attachment and sale of the enterprise&#039;s immovable property, in accordance with the rules laid down in the Second Schedule of the Income-tax Act.</description>
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