CHAPTER – XIV DEMANDS AND RECOVERY
- 51. Determination of tax not paid or short paid or erroneously refunded
- 52. Tax collected but not deposited with the Central or a State Government
- 53. Tax wrongfully collected and deposited with the Central or a State Government
- 54. Recovery of tax
- 55. Payment of tax and other amount in installments.
- 56. Transfer of property to be void in certain cases
- 57. Tax to be first charge on property
- 58. Provisional attachment to protect revenue in certain cases
- 59. Continuation of certain recovery proceedings