Section 43(6) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(6)Where any amount of tax, interest or penalty, composition money or other amount due under this Regulation is recoverable in accordance with the provisions of clause (b) of sub-section (3), the Commissioner may prepare a recovery certificate (hereafter in this Chapter 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 (hereafter in this Chapter referred to as the "certificatedebtor") 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 certificatedebtor 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.
