Recovery of dues

Any amount payable under this Act shall be recovered in the manner provided herein below,-

1. (1) Where any amount is liable to be recovered, the competent authority shall with the least practicable delay, issue a notice to the person liable for the payment thereof;
2. (2) If the person, to whom a notice has been served under sub-section (1), does not within fifteen days from the service of such notice, pays the amount so demanded in the notice, then such an amount with all cost of recovery and interest, may be recovered by the competent authority.
3. (3) The competent authority may order recovery by distress and sale of any movable property or attachment and sale of immovable property belonging to such person.