5.2 Periodic Tax Recovery

The recovery's discipline: the tax's collection-and-enforcement faces (the arrears' recovery machinery: the notice-demand line (the payment's demand); the penalties-and-interest (the delay's price); the collection's tools (the deduction-at-source (the TDS faces — the withholding's web); the attachment-and-sale (the defaulters' assets)); the disputes' route (the review (the Department's internal face) → the Revenue Tribunal (the specialist forum — the LAW5605-U5's tribunal companion) → the court); the recovery's time-limits (the limitation discipline); the amnesty cycles (the waiver schemes' political economy — the U4.7's critique).