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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to recover penalty arrears authorises enforcement officers to use income-tax recovery powers under the prescribed procedure.</h1> The Adjudicating Authority may authorise an Enforcement officer not below Assistant Director to recover penalty arrears when payment is not made within the statutory post-notice period; the authorised officer shall exercise powers equivalent to an income-tax authority and the Second Schedule recovery procedure under the Income-tax Act applies mutatis mutandis to recovery of such arrears under this Act.

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