Section 4: Realisation of money and recovery of securities, etc., from public accountant

If the public accountant does not object to the claim and does not satisfy the demand, or if, after the Collector has enquired into his objection and passed a decision that there is a claim against him, he does not satisfy the claim as set forth in such decision, the Collector may, either by himself or through the Collector in whose jurisdiction such public accountant resides or owns property, take proceedings to realise moneys or value of property due by such public accountant in the same manner as arrears of public revenue due on land, and, for the purpose of recovering securities for money, documents or other property, may issue a search warrant and exercise all such powers with respect thereto as may be lawfully exercised by a Magistrate under the provisions of the Code of Criminal Procedure, 1898.