Recovery of duties and penalties

² Inserted by Act 24 of 1999 w.e.f. 18.8.1999.

³ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

1[(1)] 1 All duties, penalties and other sums required to be paid under this Chapter may be recovered 2[along with simple interest at such rate as may be specified by the State Government by notification]2 by the 3[Deputy Commissioner]3 by distress and sale of the moveable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land revenue. 1. Re-numbered by Act 11 of 1991 w.e.f. 1.4.1991.

1 [2[(2) All duties, penalties and other sums required to be paid under this Chapter shall be a charge on the property which is t he subject matter of the Instrument:]2

² Inserted by Act 11 of 1991 w.e.f. 1.4.1991

1. Sub-sections (2) and (3) Substituted by Act 24 of 1999 w.e.f. 18.8.1999

Provided that the provisions of sub-section (2) shall be deemed to apply to all cases of which are pending recovery and to proceedings under sub-section (1) which have already been initiated.

1. (3) Notwithstanding anything contained in the Registration Act, 1908 (Central Act XVI of 1908), a note of such charge and its extinguishments shall be made in the indices prescribed therein and shall be deemed to be a notice under the said Act]1