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

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

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

2) The Tax Recovery Officer, in recovering the amount specified in the certificate sent to him under sub-section (1) from the defaulting taxpayer, in addition to the said sum, can also collect money in addition to any costs and charges connected with the proceedings for the recovery of the tax due expended in issuing any notice or warrant of arrest in the same manner,

(3) A certificate under section 216 is advanced if such tax recovery officer is unable to recover the full amount by sale of immovable and movable property of a taxpayer under his jurisdiction, but he has information to the effect that in the area under the jurisdiction of another that case the tax recovery officer in whose jurisdiction the property of the taxpayer is located or the taxpayer resides, may send the relevant certificate to him, upon the officer receiving the certificate shall proceed to recover the remaining unpaid amount under this chapter as if he the said certificate has been obtained from the Deputy Commissioner of Taxes.