CHAPTER– XIV

DEMANDS AND RECOVERY

51. Determination of tax not paid or short paid or erroneously refunded or input  tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts

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