Recovery of contributions, costs, charges and expenses

(1) An institution shall remit the amount of contributions payable under section 11 to the Government within thirty days from the date of receipt of the notice under sub-section (2) of that section or within such further period as may be allowed by the Commissioner.

(2) If the amount of contributions so payable is not remitted within the period specified in sub-section (1), such amount shall be recoverable under the revenue recovery law, for the time being in force as if it is an arrear of land revenue.