Arrears of tax and penalty recoverable as arrears of land revenue.

(1) Any tax due and not paid as provided for by or under this Act and any sum directed to be recovered by way of penalty under this Act shall be recoverable in the same manner as an arrear of land revenue. (2) When a person neglects or refuses to pay an instalment of tax within one month from the expiration of the period fixed for such payment or fails to furnish the security under sub-section (1) or (2) of section 7-A of this Act, the taxation authority may forward to Collector a certificate under his signatures specifying the amount of the arrears due from the person and the Collector on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue. (3) The motor vehicle in respect of which the tax is due or in respect of which any sum has been directed to be recovered as penalty under this Act, or its accessories may be distrained and sold in pursuance of this section whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty.