Section 33: Recovery of penalties, etc

(1) Any excess fee found to be payable on any inquiry held under sub-section 6 of section 31 and any penalty or forfeiture under section 30, may, on the certificate of the Chief Controlling Revenue Authority, be recovered from the executor or administrator as if it were an arrear of land revenue by any Collector.

(2) The Chief Controlling Revenue Authority may remit the whole or any part of any such penalty or forfeiture as aforesaid, or any part of any penalty under section 28 or of any courtfee under section 28 in excess of the full courtfee which ought to have been paid.