Recovery by
suit or under other law not affected.
232. 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 51[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.
