Other modes of recovery [Section 226] :

(1) Where no certificate has been drawn up under section 222 the Assessing Officer may recover the tax by any one or more of the modes provided in the section.

(2) Where a certificate has been drawn up under section 222, the Tax Recovery Officer may without prejudice to the modes of recovery specified in this section recover the tax by any one or more of the modes provide in this section.

(3) This section enumerates the various modes of recovery by the Assessing or Tax Recovery Officer. Students may refer to the section for details.