33.Mode of recovery.
The provisions contained in sections 221
to 227, section 228A, section 229, section 231 and section 232 of the Income-tax Act and the Second and
Third Schedules to that Act and any rules made thereunder shall, so far as may
be, apply as if the said provisions were provisions of this Act and referred to
gift-tax and sums imposed by way of penalty, fine and interest under this Act
instead of to income-tax and sums imposed by way of penalty, fine and interest
under that Act, and to the corresponding gift-tax authorities instead of to the
income-tax authorities specified therein.
Explanation
I. Any reference to sub-section (2) or sub-section (6) of section 220 of the
Income-tax Act in the said provisions of that Act or the rules made thereunder
shall be construed as references to sub-sections (2) and (6) respectively of
section 32 of this Act.
Explanation
II. The Chief Commissioner or Commissioner and the Tax Recovery Officer
referred to in the Income-tax Act shall be deemed to be the corresponding
gift-tax authorities for the purpose of recovery of gift-tax and sums imposed
by way of penalty, fine and interest under this Act.