Recovery of settled amount [Section 245J] :

According to section 245J, any amount specified in an order of settlement passed by the Settlement Commission under section 245D(4), may be recovered and any penalty for default in making the payment may be imposed and recovered from the person concerned in accordance with the provisions of the Income-tax Act, 1961. The power for making the recovery if any, as may be specified by the Settlement Commission in the order passed by it. The right of recovery may be exercised by the Assessing Officer having jurisdiction over the person who has made the application for settlement under section 245C.