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<h1>Penalty recovery procedure: administrative demand, set payment window, interest accrual and enforced recovery mechanisms including tax referral.</h1> The regulations require the Secretary to issue a demand notice with the Commission's penalty order and a prescribed payment period, payment by challan to the Pay & Accounts Officer, and entry of receipts in a penalty recovery register. The Commission may grant extensions or installments; defaults render the payer in default. Interest accrues on outstanding penalties, subject to reduction or waiver and adjustment after appellate orders. On continued default the Commission issues a recovery certificate executed by a recovery officer authorising recovery measures including requiring third parties or legal heirs to pay, attachment and sale of property under the Income-tax Act procedures, and reference to the Income-tax authority for recovery as tax due.