31. Use of more than one means for the recovery of levy

Where the Commissioner-General is of the opinion that application of any one of the means of recovery specified in this Act has failed or is likely to fail to secure payment of the full amount of levy due from any person, he may proceed to recover any sum remaining unpaid, by any means of recovery specified in this Act, notwithstanding that an order has been made by a Magistrate under section 28 and carried into effect.