(1)When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may draw up under his signature a statement in such form as 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 assessee;(b)attachment and sale of immovable property of the assessee;(c)arrest of the assessee and his detention in prison;(d)appointing a receiver for the management of movable and immovable properties of the assessee.
