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<h1>Wealth Tax Act: Recover settlement sums under Section 22D(4). Penalties for non-payment enforced under Section 32.</h1> Any sum specified in an order of settlement under section 22D(4) of the Wealth Tax Act, 1957, can be recovered according to the conditions set therein. In case of default in payment, penalties may be imposed and recovered under section 32. The Assessing Officer with jurisdiction over the applicant for settlement under section 22C is responsible for the recovery of such sums and penalties.