(1) Notwithstanding anything contained in any other law for the time being in force, the Tax Recovery Officer shall, on receipt of a certificate under section 216, in accordance with rules made by the Board for the purpose, recover from the taxpayer the amount specified in the certificate by one or more of the   following methods, namely: -

(a)   by seizure, attachment or sale of any movable or immovable property of the taxpayer or by sale without seizure, attachment or attachment;

(b)   by arresting the taxpayer and detaining him in prison;

(c)   by appointing a receiver for the management of immovable and immovable property of the taxpayer.       

(2) Tax Recovery Officer, while recovering the amount mentioned in the certificate sent to him under sub-section (l), he may recover from the defaulting taxpayer, in addition to the said amount, the amount spent for issuing any notice or warrant of arrest along with any costs and charges related to the process of collecting the outstanding tax in the same manner.

(3) If any tax recovery officer to whom a certificate has been advanced under section 216 is not able to recover the full amount by sale of immovable and immovable property of any taxpayer under his jurisdiction, But if he has information to the effect that the property of the said taxpayer is in the area under the jurisdiction of another tax recovery officer, in that case the said tax recovery officer may send the relevant certificate to the area under whose jurisdiction the property of the said taxpayer is located or where the said taxpayer resides, Thereafter the officer receiving the said certificate shall proceed to recover the remaining unpaid amount under this chapter as if he had received the said certificate from the Deputy Commissioner of Taxes.