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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>Recovery of penalties and interest treated as tax arrears, recoverable through the same statutory collection procedures.</h1> Any sum imposed by way of interest, fine, penalty or other charge is recoverable and may be collected using the statutory procedures provided in this Part for recovery of arrears of tax, aligning enforcement for such sums with tax arrears collection mechanisms.

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