(1) The Accountant General, on being notified of a surcharge made under section 47, shall cause the amount of the surcharge to be recovered from the person surcharged in such a manner as the Director of Finance and Planning directs.
(2) Recoveries shall not be made under subsection (1) until after the expiration of the period allowed under section 48 for the lodging of any appeal, and where the person surcharged appeals under that section, recoveries shall not be made until and unless the surcharge has been confirmed or otherwise determined.
(3) Subject to subsection (4), the amount of a surcharge made under this Part shall be recovered as the Director of Finance and Planning may direct and may be deducted from any salary, pension or other emoluments of the person surcharged.
(4) The following rules shall apply with respect to the recovery of a surcharge—
(a) a monthly instalment payable in respect of a surcharge shall not exceed 1/4 of the gross monthly salary or pension of the person surcharged; and
(b) where the person surcharged is due to be paid any monies by the Government other than by way of salary or pension or other emolument, the Director of Finance and Planning may require the amount of any surcharge imposed on that person to be deducted from such monies in whole or in part as he or she considers just and reasonable.
(5) This section does not prejudice the right of Government to sue for and recover the amount of any surcharge as a civil debt due to the Crown.