Section 23 in The Additional Emoluments (Compulsory Deposit) Act, 1974
23. Recovery of arrears.
Without prejudice to the provisions of section 14, any amount which ought to have been credited under this Act to a Deposit Account or remitted to the nominated authority but has not been so, credited or remitted in accordance with the provisions of this Act or scheme or order made thereunder, shall be payable by the employer, together with interest due thereon calculated at twice the rate at which interest is payable under sub- section(1) of section 7, and in default of such payment, such amount, together with interest due thereon at the aforesaid rate, shall be recoverable as an arrear of land revenue: Provided that where any such amount has been recovered by the court under sub- section (2) of section 14, the said amount shall not be recoverable under this section.
