- Any sum specified in an order of settlement passed under sub-section [(5)] [ Substituted by Act 22 of 2007, Section 107, for " (7)" (w.e.f. 1-6-2007).] of section 127-C 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 as sums due to the Central Government in accordance with the provisions of section 142, by the proper officer having jurisdiction over the applicant.