What are the modes of recovery of tax available to the proper officer?

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..... deduct the amount so payable from any money owing to such person; b) The proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person; c) The proper officer may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subseq .....

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