The several modes of recovery specified in this Chapter shall not affect in any way-
(a) any other law for the time being in force relating to the recovery of debts due to Government; or
(b) the right of the Government to institute a suit for the recovery of the arrears due from the assessee;
and it
shall be lawful for the 1 Assessing Officer or the Government, as the case may
be, to have recourse to any such law or suit, notwithstanding that the tax due
is being recovered from the assessee by any mode specified in this Chapter.
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1. Subs. by Act 4 of 1988, s. 2, for "Income-tax" (w.e.f. 1-4-1988)
Section 226 Other modes of recovery
Section 227 Recovery through State Government
Section 228A Recovery of tax in pursuance of agreements with foreign countries
Section 229 Recovery of penalties, fine, interest and other sums
Section 230 Tax clearance certificate
Section 232 Recovery by suit or under other law not affected
Section 234A Interest for defaults in furnishing return of income
Section 234B Interest for defaults in payment of advance tax
Section 234C Interest for deferment of advance tax
Section 234D Interest on excess refund