Indian Stamp Act,1899
Act No : 2
Section : RECOVERY OF DUTIES AND PENALTIES
SECTION 48: RECOVERY OF DUTIES AND PENALTIES
All duties, penalties, and other sums required to be paid under this Chapter may be recovered by the Collector by distress and -sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.
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