Amendment status not verified — confirm the current text below against the official source.
Recovery of arrears of tax and other sum.–– Any amount of tax, penalty, interest or any other sum payable under the Act which is not paid in accordance with the provisions of the Act, shall on the issue of certificate in the prescribed format to the Collector of the concerned District, be recoverable as arrears of land revenue. A copy of the said certificate shall also be forwarded to the defaulter on his last known address.