Recovery of tax

Recovery of tax. —

1. (1) Any tax imposed or any penalty imposed under this Act which remains unpaid shall be recoverable as an arrear of land revenue.
2. (2) Where a person who is liable to pay tax or penalty under this Act fails to pay the same, the Commissioner may, after giving such person a reasonable opportunity of being heard, proceed to recover the amount as if it were an arrear of land revenue and for that purpose, shall have all the powers conferred on a Collector under the Gujarat Land Revenue Code, 1879.