Recovery of tax, penalty, interest and fee

(1) The provisions of the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 (7 of 1987) and the rules made thereunder shall apply for recovery of all arrears of any tax, penalty, interest or fees due under this Act from any person. (2) The State Government may appoint, by notification, such number of Tax Recovery Inspectors under section 4 of the Sikkim (Collection of Taxes and Prevention of Payment of Taxes) Act, 1987 (7 of 1987) for the purpose of this Act.