Recovery of duty

Any duty or penalty imposed under the Act, which remains unpaid shall without prejudice to any other mode of recovery be recoverable - (a) as if were an arrear of land revenue; or (b) on an application to any Magistrate, by such Magistrate as if it were a fine imposed by him; and (c) in the case of a licensee also by deduction from amount payable by the State Government to the licensee.