23. (1) The Collector may, on the motion of the assessing authority, recover-
(a) where the assessee is in default, the amount assessed as holding tax, and
(b) any sum imposed by way of penalty under section 21, as if it were an arrear of land revenue:
Provided that the processes mentioned in clause (c), (e), (1) or (h) of section 146 of the U. P. Land Revenue Act, 1901, or those mentioned in clauses (c) and (1) of section 279 of the U. P. Zamindari Abolition and Land Reforms Act, 1950, shall be issued only after the other processes mentioned in the said sections of the said Acts have been exhausted.
(2) No proceeding for the recovery of any sum payable under this Act shall be commenced after the expiration of two years from the date on which it fell due:
Provided that the period of two years herein referred to shall
(i) where an assessee has been treated as not being in default under proviso to sub section (3) of section 19 as long as his appeal on revision undisposed of, be reckoned from the date on which the appeal or revision is disposed of;
(ii) where recovery proceedings in any case have been stayed by an order of a court or any other autho rity, be reckoned from the date on which the order is withdrawn; and
(iii) where the date of payment of holding tax has been extended by any authority, be reckoned from the date up to which the time for payment had been extended.