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

What are the modes of recovery of tax available to the proper officer?
Question 13
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. What are the modes of recovery of tax available to the proper officer?
Ans.
The proper officer may recover the dues in following manner:
a) Deduction of dues from the amount owned by the tax authorities payable to such person.
b) Recovery by way of detaining and selling any goods belonging to such person;
c) Recovery from 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) Distrain any movable or immovabl

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