Section 245J:
Recovery of sums due under order of settlement.
Any sum specified in an order of
settlement passed under sub-section (4) of section 245D may, subject to such conditions, if any, as may
be specified therein, be recovered, and any penalty for default in making payment of such sum may be
imposed and recovered in accordance with the provisions of Chapter XVII, by the 1
Assessing Officer
having jurisdiction over the person who made the application for settlement under section 245C.
Notes:
1. Subs. by Act 4 of 1988, s. 2, for “Income tax Officer” (w.e.f. 1-4-1988).