Section 2. I n this Act " silver works" means any place where l,,n,,i~,,l. silver is extracted from ore

2. I n this Act " silver works" means any place where l,,n,,i~,,l. silver is extracted from ore. 3. (1) There shall be collected at cvery silver works on osition and cogction of all silver produced in such works, which is issued out of ancxclsednf,y the premises of sudh works on and after the 17th dax of March, onS"ver. 1930, a duty at the rate of four annas on each ounce. osition and cogction of (2) If any duty payable under sub-section (1) is not paid within the time fixed by a notice issued in accordance with any rules made in this behalf under this Act; it shall be deemed to be an arrear, and the authority to which such duty is payable may, in lieu thereof, recover any sum not exceeding double the amount of the duty unpaid which such authority may in its discretion think it reasonable to require. (3) Any arrear of duty, or any sum recoverable in lieu ' thereof under sub-section (2), shall be recoverable as an arrear of income-tax in any manner prcscribed in section 46 of the Indian Income-tax Act, 1922.