Certificate by Tax Recovery Officer and validity thereof.

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....may be prescribed specifying the amount of arrears due from the assessee (such statement being herein and in sections 414 to 416 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, as per the rules prescribed in this regard,- (a) attachment and sale of movable property of the asses....

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....ch has been transferred, directly or indirectly on or after the 1st June, 1973, by the assessee to his spouse or minor child or son's wife or son's minor child, otherwise than for adequate consideration, and which is held by, or stands in the name of, any of the said persons; and (b) so far as the movable or immovable property so transferred to his minor child or his son's minor child is ....