22J. Recovery of sums due under order of settlement .

22J. Recovery of sums due under order of settlement .—Any sum specified in an order of settlement passed under sub-section (4) of section 22D 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 section 32 by the Assessing Officer having jurisdiction over the person who made the application for settlement under section 22C.