23. Recovery of surcharge

The amount of any surcharge made under section 20 and not withdrawn under section 22 shall be a debt due to the Government from the person against whom the surcharge is made and may be sued for and recovered in any court of competent jurisdiction at the suit of the Government and the Minister may direct that the amount of any surcharge shall be recovered by equal monthly instalments by deductions from the salary or pension of such officer in amounts not exceeding one-fourth of the total monthly salary or pension, as the case may be, of such officer.