(5)[ The ] [Substituted by Act 10 of 1965, Section 54, for sub-Section (5) (w.r.e.f. 1.4.1965).][Assessing Officer or Tax Recovery Officer] [ Substituted by Act 4 of 1988, Section 88, for " Income-tax Officer" (w.e.f. 1.4.1989).][may, if so authorised by the ] [Substituted by Act 10 of 1965, Section 54, for sub-Section (5) (w.r.e.f. 1.4.1965).] [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1989).][by general or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable property in the manner laid down in the Third Schedule.] [Substituted by Act 10 of 1965, Section 54, for sub-Section (5) (w.r.e.f. 1.4.1965).]
