Correct Answer:
B. Section 29
This question addresses the legal provisions for enforcing compliance and recovering dues, specifically through coercive measures. Section 29 is the correct answer as it explicitly allows for the arrest of defaulters by warrant. This provision is a critical tool for revenue authorities to ensure the recovery of outstanding dues when other methods have failed. Distractors such as Section 22, Section 35, and Section 33 are incorrect because they deal with different aspects of the law. For instance, Section 35, as noted in a previous question, defines penalties for failing to comply with a summons, not the power of arrest by warrant for defaulters.