Certificate to Tax Recovery Officer

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....e (such statement being hereafter in this Chapter and in the Second Schedule referred to as "certificate") and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, in accordance with the rules laid down in the Second Schedule -] (a) attachment and sale of the assessee's movable property; (b) attachment and sale of ....

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....jority by such minor child or son's minor child, as the case may be, continue to be included in the assessee's movable or immovable property for recovering any arrears due from the assessee in respect of any period prior to such date.] 3[(2) The Tax Recovery Officer may take action under sub-section (1), notwithstanding that proceedings for recovery of the arrears by any other mode have b....

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....Section 86 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as,  "(2) The 5[Assessing Officer] may issue a certificate under sub-section (1), notwithstanding that proceedings for recovery of the arrears by any other mode have been taken." 4.  Substituted vide Section 36 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 [as....