State Act
Section 46. Recovery of duties and penalties.
46. Recovery of duties and penalties.- 1[(1)] 1 All duties, penalties and other sums required to be paid under this Chapter may be recovered 2[along with simple interest at such rate as may be specified by the State Government by notification]2 by the 3[Deputy Commissioner]3 by distress and sale of the moveable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land revenue. 1[ 2[(2) All duties, penalties and other sums required to be paid under this Chapter shall be a charge on the property which is t he subject matter of the Instrument:]2 Provided that the provisions of sub-section (2) shall be deemed to apply to all cases of which are pending recovery and to proceedings under sub-section (1) which have already been initiated. (3) Notwithstanding anything contained in the Registration Act, 1908 (Central Act XVI of 1908), a note of such charge and its extinguishments shall be made in the indices prescribed therein and shall be deemed to be a notice under the said Act]1