Recovery of surcharges and charges how made

(1) Every sum certified by the auditor to be due from any person shall be paid by such person into the treasury or bank in which the funds of the corporation are lodged, or through online within one month from the receipt by him of the decision of the Chief Commissioner, unless within that time such person has applied to the court or to the Government as provided in this Act. (2) The said sum, if not paid, or if an application has been made to the court or to the Government against the decision of the auditor as provided in this Act such sum as the court or the Government shall declare to be due, shall be recoverable, on an application made by the Chief Commissioner to the court, in the same manner as an amount decreed by the court in favour of the Chief Commissioner.