law: Voluntary Disclosure of Income and Wealth Act, 1976
  7.
  
  Mode of recovery.-
  (1)
  
  If the declarant fails to pay the income-tax in respect of the voluntarily
  
  disclosed income within the time allowed under sub-section (2) of section 5 or
  
  to invest the amount required to be invested in the securities referred to in
  
  sub-section (3) of section 3 within the time specified in sub-section (4) of
  
  section 5, the declarant shall be deemed to be in default.
  (2)
  
  The provisions contained in sections 221 to 227, 229, 231 and 232 of the
  
  Income-tax Act and the Second and Third Schedules to that Act and any rule made
  
  thereunder shall, so far as may be, apply as if the said provisions were
  
  provisions of this Act and referred to income-tax and sums payable by way of
  
  penalty and interest under this Act instead of to tax and sums by way of
  
  penalty and interest payable under that Act and to the declarant instead of to
  
  the assessee.
  (3)
  
  Any arrears in respect of the amount required to be invested by the declarant
  
  in the securities referred to in sub-section (3) of section 3 shall be
  
  recoverable in accordance with the provisions of sub-section (2) as if such
  
  arrears were arrears of income-tax and the amount so recovered shall be
  
  utilised for the purchase of such securities in the name of the declarant.