Section 55(2) in West Bengal Value Added Tax Act, 2003
(2)Where any amount of net tax or any other tax, interest, or penalty is recoverable in accordance with the provisions of clause (b) of sub-section (1) ,the Commissioner may send to the Tax Recovery Officer a certificate under his signature specifying the amount of such net tax or other tax, interest, or penalty due from the dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person (hereinafter referred to as the certificate-debtor) , and the Tax Recovery Officer shall, on receipt of such certificate, proceed to recover from the certificate-debtor the amount specified in the certificate by one or more of the following modes in accordance with the rules as may be prescribed: -(a)attachment and sale of the movable property of the certificate-debtor;(b)attachment and sale of the immovable property of the certificate-debtor;(c)arrest of the certificate-debtor and his detention in prison;(d)appointing a receiver for the management of the movable and immovable properties of the certificate-debtor.
