Recovery of Government dues Section 43

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....:      Provided that the Commissioner may encash the security furnished by any person, if capable of being encashed simultaneously with the issue of certificate to the Collector and shall notify the Collector of the amount so realised.       (2) The Collector shall intimate to the Commissioner the amount recovered by him together with the dat....

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....period of 15 days, in particular, shall apply mutatis mutandis for the purposes of recovery from the certificate-debtor under sub-section (6) of section 43.       (5) The amount of interest payable under section 36 for the period commencing immediately after the date of the recovery certificate till realisation, shall be calculated by the Collector or the Commissio....

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.... movable or immovable property, shall, after defraying the expenses of management, be adjusted towards discharge of the arrears, and the balance, if any, shall be paid to the defaulter:      Provided that where the balance cannot be paid to the defaulter due to any reason, the said balance shall be deposited in the Government treasury.       (9)&n....

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....7, if at any time after the recovery proceedings commenced by the Collector or the Commissioner, as the case may be, the defaulter dies, the recovery proceedings shall be continued against the legal representatives.       (12) Any amount recoverable under Chapter VII of the Act, shall be recovered in the same manner as provided in this rule.]     &nbs....