24. Recovery of levy

For the purposes of this Part “levy” includes the penalty imposed under this Act.

Whenever the Commissioner-General issues or submits, as the case may be, a certificate under section 27 or 28 or a notice under section 29, he shall at the same time issue to the defaulter a notification thereof by personal service or by registered post or by telegraph or electronic means so however, the non-receipt of such notification by the defaulter shall not invalidate proceedings under this section.