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Modes of Recovery

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....y officer shall proceed to recover the penalty in the following manner,- (a) the recovery officer shall, at any time after expiry of the period stipulated in the recovery certificate, require the enterprise in default or the person in default, from whom the penalty is due or may become due, or any other enterprise who holds or may subsequently hold money for or on account o....

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....enterprise in default jointly with any other enterprise and for the purposes of this regulation, the shares of the joint holders in such account shall be presumed, until the contrary is proved, to be equal; (c) a recovery certificate may be issued to the legal heirs of the person in default in case the person in default is deceased and for the purposes of this regulation, t....

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....e or requirement to the contrary; (e) any claim respecting any property, in relation to which a recovery certificate has been issued, arising after the date of the demand notice, shall be void as against any demand contained in the recovery certificate; (f) where an enterprise or a person to whom a recovery certificate has been issued objects to it by a statement on oat....

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.... where an enterprise in default or person in default has property in a country outside India (being a country with which the Central Government has entered into an agreement for the recovery of penalty under the Act and the corresponding law in force in that country), the Commission may propose to that country to take such action thereon as the Commission may deem appropriate having....