Amendment status not verified — confirm the current text below against the official source.
(1) The powers given by this Act or the rules made thereunder shall be deemed to be in addition to and not in derogation from, any powers conferred by any other law for the time being in force for the recovery of any due, debt or demand to which the provisions of this Act are applicable, and except where expressly so provided, no legal remedy shall be affected by this Act. (2) Nothing in this Act shall be construed- (a) to impair any security provided by any other enactment for the time being in force, for the recovery of any dues, debt or demand, to which the provisions of this Act are applicable, or (b) to authorize the arrest or detention in the civil prison of any person for the recovery of any tax payable to a local authority.