Report No. 12
240. Recovery of penalties, interest and other sums.-
Any sum imposed by way of penalty under the provisions of section 282 [Sub-section (9) of section 18A], section 281 [Sub-section (2) of 25], section 280 [Section 28], or section 279 [Sub-section (6) of Section 44E], or payable under section 230 [Sub-section (1) of section 46], and any interest payable under the provisions of sections 221, 223, 224 and 225 [Sub-sections (4), (6), (7) or (8) of section 18A] and any other sum payable under the provisions of this Act, shall be recoverable in the manner provided in this Chapter for the recovery of arrear of tax.
[Section 47]
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