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Recovery of arrears. -Any arrear of tax. or fee and fines imposed, or any amount due under this Act shall be recoverable by the Collector as if It were an arrear of land reVenue. 2.182.Penalty fo~ evasion.-When a person is In default In making a payment of any tax. fee. rate or any other amount due, shall In addition to the amount of arrears. be liable. by way of penally, to pay a sum of five hundred rupees or ten times the amount of such tax, fee, 1 Ins. byM.P. ActNO.3of2001126-1-20011. 2 Subs.byM.P. 26of1994[30.5.941. , l~ '..~, " .' .;:l \ ~ • S.77 • • PANCHAYAT RAJ AVAM GRAM SIVARAJ ADHI., 1993 (PA)127 realised by the State Government in the proceeding financial year]. Rules:- The State Governmenthas made the followingrules in exercise of the powers conferred by this section. These Rules shall be found under Rules given separately. "District Panchayat Raj Fund Ru!es, 1998" 1[76-A. Distribution of amount amongst Panchayats.- (I) & (2) 2[ XXX I (3) The development tax realised under sub"section (3) of Section 77 from a J anpad Panchayat area shall be transferred to the concerned Janpad Panchayat and the Gram Panchayats within that Janpad Panchayat, in such proportion and manner as may be prescribed. (4) The amount pertaining to extra stamp duty, shall be pald to 3[Janpad Panchayat and Gram Panchayat] as grant-in-aid subject to such rules as may be made in this behalf. (5) The amount realised in the fund pertaining to other taxes, duties, tolls, fees and other receipts specified under sub- section (2)of Section 76, shall be distributed among the Panchayats in such man- ner; as may be prescribed.j