26. A 1[cess under section 22] or any penalty imposed thereunder shall be recoverable as a public demand under the Public Demands Recovery Act, 1913 (Ben. Act III of 1913).
1
The words and figures “cess under section 22” were substituted for the words, figures and commas “tax or toll leviable under sections 14, 15, 16, 17, 20, 21, and 22 ” by section 10 of the Finance Act, 1975 (Act No. III of 1975)
