Amendment status not verified — confirm the current text below against the official source.
Arrear of Land Revenue (1) Any installment of land revenue or part thereof which is not paid on the due date shall become an arrear of land revenue, taxes or fees and the person responsible for the payment shall become a defaulter. (2) A statement of account certified by the competent authority shall, for the purpose of this Chapter, be conclusive proof of the existence of the arrear against the person who is a defaulter; Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the accounts in separate proceedings before the competent authority as may be prescribed. - 17 - Ex-218/2013