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    Question

    If a fine or penalty imposed under section 13 or section

    63 is not paid within six months, how can the Director or an authorised officer recover the amount?
    A By filing a civil suit Correct Answer Incorrect Answer
    B By freezing the assets of the individual Correct Answer Incorrect Answer
    C By following the procedure outlined in the Code of Criminal Procedure Correct Answer Incorrect Answer
    D By proceeding under Schedule II of the Income-tax Act, 1961 Correct Answer Incorrect Answer
    E By filing a petition in the High Court Correct Answer Incorrect Answer

    Solution

    Section 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 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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