Section 33. Mode of recovery

33. Mode of recovery. —The provisions contained in[5] [sections 221 to 227, 228A,] 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to gift-tax and sums imposed by way of penalty, fine and interest under this Act instead of to income-tax and sums imposed by way of penalty, fine and interest under that Act[6] [and to the corresponding gift-tax authorities instead of to the income-tax authorities specified therein].