FEM Act 14AChapter IV · Contravention and Penalties
Section 14A · Power of recover arrears of penalty
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[14A. Power of recover arrears of penalty.--(1) Save as otherwise provided in this Act, the
Adjudicating Authority may, by order in writing, authorise an officer of Enforcement not below the rank
of Assistant Director to recover any arrears of penalty from any person who fails to make full payment of
penalty imposed on him under section 13 within the period of ninety days from the date on which the
notice for payment of such penalty is served on him.
(2) The officer referred to in sub-section (1) shall exercise all the like powers which are conferred on the income-tax authority in relation to recovery of tax under the Income-tax Act, 1961 (43 of 1961) and the procedure laid down under the Second Schedule to the said Act shall mutatis mutandis apply in relation to recovery of arrears of penalty under this Act.]
(2) The officer referred to in sub-section (1) shall exercise all the like powers which are conferred on the income-tax authority in relation to recovery of tax under the Income-tax Act, 1961 (43 of 1961) and the procedure laid down under the Second Schedule to the said Act shall mutatis mutandis apply in relation to recovery of arrears of penalty under this Act.]
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