Section 23. Recovery of fines or Penalty.-

Where any fine or penalty imposed on any person under this Act is not paid within six months from the day of imposition of fine or penalty, the Adjudicating Officer or any other officer authorized 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 (43 of 1961) for the recovery of arrears and he or any officer authorized by him in this behalf shall have all the powers of the Tax Recovery Officer mentioned in the said Schedule for the said purpose.