Amendment status not verified — confirm the current text below against the official source.
Residuary powers for recovery of sums due to Government. --Where these rules do not make any specific provision for the collection of any duty, or of any deficiency in duty if the duty has for any reason been short-levied, or of any other sum of any kind payable to the collecting Government under the Act or these tiles, such duty, deficiency in duty or sum shall, on written demand made by the proper officer, be paid to such person and at such time and place, as the proper officer may specify. Comment Scope and applicability .-Their lordships of the Madras High Court observed as follows; 'The rules other than Rule 12 (to not contain any specific f uAtston for a case where the manufacturer, due to his own default. tails to take a lieI:ncc and fails to ensure the proper safeguards for the manufacture under Rules 46 to