Any sum specified in an order of settlement passed under sub-section (4) of
section 245D may, subject to such conditions, if any, as may be specified
therein, be recovered, and any penalty for default in making payment of such sum
may be imposed and recovered in accordance with the provisions of Chapter XVII,
by the 1 Assessing Officer having jurisdiction over the person who made the
application for settlement under section 245C.
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1. Subs. by Act 4 of 1988, s. 2, for "Income tax Officer" (w.e.f. 1-4-1988).
Section 245G Inspection, etc., of reports
Section 245H Power of Settlement Commission to grant immunity from prosecution and penalty
Section 245HA Abatement of proceeding before Settlement Commission
Section 245HAA Credit for tax paid in case of abatement of proceedings