law: Indian Stamp Act, 1899 
  48. Recovery of duties and penalties 
  All duties, penalties, and other sums required to be paid under 
  
  this Chapter may be recovered by the Collector by distress and sale of the 
  
  movable property of the person from whom the same are due, or by any other 
  
  process for the time being in force for the recovery of arrears of land-revenue.