Recovery of duties and penalties

All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable 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. (a) If the consideration for which the property was mortgaged does not exceed Rs. 1,000: The same duty as a Conveyance (No. 21) for the amount such consideration as set forth in the reconveyance. (b) In any other case: Twenty-five rupees.