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Recovery of sums under settlement order: recoverable by the assessing officer and enforceable with penalties under Chapter XIII. Recovery of sums specified in an order of settlement under section 277 may, subject to conditions specified therein, be recovered by the Assessing Officer having jurisdiction over the applicant under section 273, and penalties for default may be imposed and recovered in accordance with Chapter XIII.
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<h1>Recovery of sums under settlement order: recoverable by the assessing officer and enforceable with penalties under Chapter XIII.</h1> Recovery of sums specified in an order of settlement under section 277 may, subject to conditions specified therein, be recovered by the Assessing Officer having jurisdiction over the applicant under section 273, and penalties for default may be imposed and recovered in accordance with Chapter XIII.