Section 43(6) in The Delhi Value Added Tax Act, 2004
(6)[ Where any amount of tax, interest or penalty, composition money or other amount due under this Act is recoverable in accordance with the provisions of clause (b) of sub-section (3), the Commissioner may prepare a recovery certificate (hereinafter referred to as "certificate") under his signature specifying the amount of such tax, interest or penalty, composition money or other amount 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 he shall cause the said certificate to be served upon the certificate debtor, in such manner and form as may be prescribed and 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 movable property of the certificate debtor;(b)attachment and sale of immovable property of the certificate debtor;(c)arrest of the certificate-debtor and his detention in prison for a period of fifteen days;(d)appointing a receiver for the management of the movable and immovable properties of the certificate-debtor.
