Amendment status not verified — confirm the current text below against the official source.
Mode and time of recovery.-(1) When the plantah~n tax is not pa1d on the due date the arrears of the tax 'shall bear interest at the rate of mne percent per annum from the date ot default. 34·2hS' I \_ 138 (2) The arrears of plaJ;l.tation tax and the interest, if any, thereon shall be a first charge on the interPst of the holder in the plantation subject to the charge for basic tax, and shall be recoverable under the law for the time being in force relating to the recovery of arrears of land revenue; and any sale of such interest for arrears of plantation tax and interest shall be free from all encumbrances.