Section 64

Section 64 is the enforcement provision that gives teeth to the IT Act's civil penalty and compensation regime. Once an Adjudicating Officer imposes a penalty or awards compensation under Chapter IX (Sections 43–47), the question arises: how is that award actually enforced against a defaulter who refuses to pay? Section 64 answers this by providing that any such penalty, compensation, interest, or demand may be recovered by the Central Government as arrears of land revenue. Recovery as arrears of land revenue is one of the most powerful civil enforcement mechanisms in Indian law — it allows the government to attach and sell the defaulter's property without first obtaining a court decree, bypassing the ordinary civil court execution process. The Revenue Recovery Acts in various states provide the procedural machinery: a defaulter who fails to pay an IT Act penalty can have their movable and immovable property attached and auctioned by revenue authorities. The provision covers four categories: penalties imposed (civil fines under Sections 43–44), compensation awarded (civil damages to aggrieved parties under Section 43), interest (on delayed payment of penalties or compensation), and demands or claims arising from IT Act proceedings. Section 64 therefore provides the Central Government with a coercive, summary recovery mechanism — particularly important given that some IT Act contraventions involve corporate entities that might otherwise delay enforcement through appeals and asset dissipation.