14. Mode and time of recovery.

(1) When the plantation tax is not paid on the due date the arrears of the tax shall bear interest at the rate of nine percent per annum from the date of default. (2) The arrears of plantation tax and the interest, if any, thereon shall be a first charge on the interest of the holder in the plantation subject to the charge for basic tax, and shall be recoverable under the law for the time being in force relating to the recovery of arrears of land revenue; and any sale of such interest for arrears of plantation tax and interest shall be free from all encumbrances.