Recovery of dues as arrears of land revenue

Recovery of dues as arrears of land revenue.--[(l) Arzy lamount of tax, penalty, interest or any other sum payable-urder this Act which is not paid in accordance with the provisions of this Act shall, on & issue of certificate in the prescribed form to the Collector of the concerning district, by recoverable as arrears of land revenue. The shall also be forwarded to the defaulter on his last known addtess.]

1. (f) any amount which a person is rspui to pay to Authority or for which he is liable to the under this section shall, if it remains unpa pmpertw of the said person which sh 11 be if it were an arrear of land revenue ;
2. (g) the Assessing Authority may there is money belonging to the entite amount of such due" from the assessee n discharge such liability.

1. (5) Save as otherwise provided in this notice is issued under sub-section (1) s such notice and in particular where such Banking company or insurer, it shall mt be policy or any other docvment to be prod entry endorsement or like being made Wths?.anding any rule, practice or require EsJ1anation.-For tbe purpose of titi assessce shall be computed after taking have Wen due for payment by sucb mbsisting]