The prescribed authority may require a proprietor to furnish such security as may be prescribed for the payment of tax payable by him under this Act.

Tax to be paid to State Government Tax to be paid to State Government

1. (1) Every tax imposed under section 6 shall be paid by the proprietor in such manner and at such times as may be prescribed.
2. (2) If the tax is not paid in the manner and within the time prescribed, it shall be deemed to be an arrear of land revenue and shall be recoverable as such.