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The words “or the Local Government” were omitted by Madras Act V of 1936. Recovery of assessment or penalty levied as arrears of land revenue. Appeal. [Act No.III of 1905] 9 (2) Pending the disposal of any appeal or petition for revision under this Act, the Collector, 26[the District Collector or the Board of Revenue], as the case may be, may suspend the execution of the order appealed against or sought to be revised.