95.  Initiation, validity, etc., of recovery proceedings.-

Notwithstanding anything contained in any other law for the time being in force,-

(a)   any proceedings for the recovery of tax under this Chapter may be initiated at any time;

(b)   the Deputy Commissioner may, at any time, amend any certificate issued under section 93 or section 94, or recall such certificate and issue of fresh certificate, as he thinks fit;

(c)   it shall not be open to an assessee to question, before the Tax Recovery Officer or the Collector, as the case may be, the validity or correctness of any certificate issued under section 93 or section 94, or any such certificate as amended, or any fresh certificate issued, under clause (b); and

(d)    the several modes of recovery specified in this Chapter shall be deemed to be neither mutually exclusive nor affect in any way any other law for the time being in force relating to the recovery of debts due to Government, and the Deputy Commissioner may have recourse to any such mode of recovery notwithstanding that the tax due is being recovered from an assessee by any other mode.