Section 14(4) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(4)Any arrear of compulsory deposit and any penalty imposed under this Act shall be recoverable in the manner provided in Chapter XVII- D of the Income- tax Act for recovery of arrears of tax and for this purpose the provisions of that Chapter shall apply as if references to the assessee therein were references to the depositor.
