Recovery of moneys due to the Board as arrears of land revenue

22A. Recovery of moneys due to the Board as arrears of land revenue (1) Where any sum of Rs. 1,00,000 and above is payable to the Board under any agreement, express or implied or otherwise, however, by any person, is not paid on or before the due date and remaining in arrears after fifteen days from the date of service of a notice of demand on such person by the Chief Executive Officer or any other officer