Certain amounts to be recovered as arrears of land revenue.

Certain amounts to be recovered as arrears of land revenue. Where any amount referred to in sub-section (1) of section 132 has become due and cannot be recovered under the foregoing provisions of this Chapter by reason of the person liable for the payment thereof being outside the State of Gujarat or his not having any or sufficient property in the State, and such person has property outside the State, then such amount shall be recoverable as an arrears of land revenue and the provisions of the Revenue Recovery Act, 1890 shall apply to the recovery thereof.