Recovery of tax.Rule 37

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....ommissioner may, in respect of any dealer or person and for reasons to be recorded in writing, extend the time for payment or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case.       ^1[(3) Any amount of a tax, interest or penalty, composition money or other amount due under this Act which remains unpaid, shall be recoverable -            (a)  as arrears of land revenue, or            (b)  by the Commissioner in accordance with the provisions of  sub-section (6) of this  section and the rules regulating the procedur....

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....cate-debtor the amount specified in the  certificate by one or more of the following modes in accordance with the rules as may be prescribed,  -            (a)  attachment and sale of movable property of the certificate debtor;            (b)  attachment and sale of immovable property of the certificate- debtor;            (c)  arrest of the certificate-debtor and his detention in prison for a period of fifteen days;            (d) appointing a receiver for the management of the movable and immovable propert....