Section 17E(9) in Indian Criminal Law Amendment Act, 1908
(9)Where any person liable under this section to pay or deliver any monies, securities, or credits to the order of the State Government refuses or fails to comply with any direction of the State Government in this behalf, the State Government may recover from such person, as arrears of land-revenue or as a fine, the amount of such monies or credits or the market value of such securities.
