Manner of realisation, refund or recovery of penalty not provided elsewhere in the rules.

200. Where penalty is imposed under any provision other than section 45, or section 46 of the Act, or the amount of penalty so imposed is subsequently modified in consequence of any order passed on revision or review, but-

(c) recovery under section 55 or section 60 or section 60A, of the amount of penalty remaining unpaid, as the case may be, has not been provided specifically elsewhere in the rules, provisions of the rules laid down in Chapter X in respect of manner of realisation, refund or recovery of penalty under section 45, or section 46, or section 48, shall apply mutatis mutandis to such realisation, refund or recovery of penalty referred to in this rule.