Recovery of sums due under order of settlement.
22J. Any sum specified in an order of settlement
passed under sub-section (4) of section 22D may, subject to such conditions, if
any, as may be specified therein, be recovered, and any penalty for default in
making payment of such sum may be imposed and recovered in accordance with the
provisions of section 32 by the 71[Assessing
Officer] having jurisdiction over the person who made the application for
settlement under section 22C.