245J. Any sum specified in
an order of settlement passed under sub-section (4) of section
245D may, subject to such conditions, if any, as may be specified therein,
be recovered, and any penalty for default in making payment of such sum may be
imposed and recovered in accordance with the provisions of Chapter XVII, by the
14[Assessing] Officer having
jurisdiction over the person who made the application for settlement under section 245C.