Section 46: 1\ccovcll/ of dutzcs ami j>t:llaflz,·s
The Kerala Stamp Act, 1959 (No.17 of 1959)State Act of Kerala · Act 17 of 1959
All duties, penalties and other sums required to be paid under this Chapter may be reco vered by the Collector by distress and sale of the movable pro perty of the person from whom the same are due. or by any other process for the time being in force for the recovery of arrear::. of land revenne.