What are the modes of recovery of tax available to the proper officer?

The following options are available to the proper
officer:
a) The proper officer may deduct or may require
any other specified officer to deduct the amount
so payable from any money owing to such
person;
b) The proper officer may recover or may require
any other specified officer to recover the amount
so payable by detaining and selling any goods
belonging to such person;
c) The proper officer may, by a notice in writing,
require any other person from whom money is
due or may become due to such person or who
holds or may subsequently hold money for or on
account of such person, to pay to the credit of
the Central or a State Government;
d) The proper officer may, on an authorization by
the competent authority, distrain any movable
or immovable property belonging to or under
the control of such person, and detain the same
until the amount payable is paid; if the dues
remains unpaid for a period of thirty days after
any such distress, he may cause the said property
to be sold and with the proceeds of such sale,
may satisfy the amount payable and the costs
including cost of sale remaining unpaid and pay
the surplus amount, if any, to such person;
e) The proper officer may prepare a certificate
signed by him specifying the amount due
from such person and send it to the Collector
of the district in which such person owns any
property or resides or carries on his business
and on receipt of such certificate, the Collector
shall proceed to recover from such person the
amount specified as if it were an arrear of
land revenue.