Recovery of penalty arrears: authorisation to use income-tax recovery powers when penalties remain unpaid after ninety days. The Adjudicating Authority may, by written order, authorise an Enforcement officer not below Assistant Director to recover arrears of penalty where payment is not made within ninety days of service of the notice; the officer shall exercise powers like those of the income-tax authority and the Second Schedule procedures to the Income-tax Act apply mutatis mutandis to such recovery.