53A. [ Penalty. [Inserted by Haryana Act No. 47 of 1974.]
(1)If any amount due under the Act or the rules made thereunder is not paid by any person in compliance with the orders of the competent authority, such authority may, after giving such person an opportunity of being heard, impose upon him a penalty not exceeding twenty five per cent of the amount due, if it has reason to believe that the person liable to pay the amount has wilfully failed to pay the same.(2)If the penalty imposed under sub-section (1) is not paid within a period of thirty days the same be recoverable as arrears of land revenue.]
