52. Recovery of penalty.- Where
any penalty imposed on any person under section
50 is not paid,-
(i) the Director-General or,
as the case may be, the Chief Inspector may
deduct the amount so payable from any money
owing to such person which may be under his
control; or
(ii) the Director-General
or, as the case may be, the Chief Inspector
may recover the amount so payable by detaining
or selling the goods belonging to such person
which are under his control; or
(iii) if the amount cannot
be recovered from such person in the manner
provided in clause (i) or clause (ii) the Director-General
or, as the case may be, the Chief Inspector
may prepare a certificate signed by him specifying
the amount due from such person and send it
to the Collector of tile district in which such
person owns any property or resides or carries
on his business and the said Collector, on receipt
of such certificate shall proceed to recover
from such person tI1e amount specified thereunder
as if it were an arrear of land revenue.
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