Recovery by suit or under other law not effected
223. (1) 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 tax arrears from the assessee.
(2) It shall be lawful for the Assessing Officer, or the Government, to have recourse to any such law or suit, regardless of the fact that the tax arrears are being recovered from the assessee by any mode specified in this sub-chapter.
