What is the mechanism to recover the fine imposed on any person under Section 13 or Section 63?
Where any fine imposed on any person under section 13 or section 63 is not paid within six months from the day of imposition of fine, the Director or any other officer authorised by him in this behalf may proceed to recover the amount from the said person in the same manner as prescribed in Schedule II of the Income-tax Act, 1961 for the recovery of arrears and he or any officer authorised by him in this behalf shall have all the powers of the Tax Recovery Officer mentioned in the said Schedule for the said purpose.(Section 69)
Related Questions
- Whether penalty can be imposed under section 23(4) if any person fails to report the name of the child to the Registrar within the time prescribed in the state rules?
- Who is the authorized person to furnish the report under section 92E of the Transfer Pricing Regulation Act?
- Can fine imposed under section 13(2) be recovered in the event of default?.
