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1[69. Recovery of fine or penalty.—Where any fine or penalty imposed on any person under section
13 or section 63 is not paid within six months from the day of imposition of fine or penalty, the Director
or any other officer authorised by him in this behalf may proceed to recover the amount from the said
person in the same manner as prescribed in Schedule II of the Income-tax Act, 1961 (43 of 1961) for the
recovery of arrears and he or any officer authorised by him in this behalf shall have all the powers of the
Tax Recovery Officer mentioned in the said Schedule for the said purpose.]
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1. Subs. by Act 2 of 2013, s.27, for section 69 (w.e.f. 15-2-2013).