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

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..... erson. b) Recovery by way of detaining and selling any goods belonging to such person; c) Recovery from other person, from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central or a State Government; d) Distrain any movable or immovable property belonging to such person, until the amount .....

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