Section 48. Recovery of duties and penalties.

1[48. Recovery of duties and penalties. ––(1) All duties, penalties and other sums required to be paid under this chapter shall be recoverable as an arrear of land revenue from the property of the person from whom the same are due. (2) All duties, penalties and other sums required to be paid under this chapter shall be a charge on the property which is the subject matter of the instrument : Provided that the provisions of sub-section (2) shall be deemed to apply to cases which are pending recovery and to proceedings under sub-section (1) which have already been initiated. (3) Notwithstanding anything contained in the 2[Registration Act, 1908 (16 of 1908)], a note of such charge and its extinguishment shall be made in the indices prescribed therein and shall be deemed to be a notice under the said Act.]