Recovery of dues etc., if not paid

(1) If the aggregate amount of the various dues, penalty and costs mentioned in the notice of demand served under section 4 is not deposited with the prescribed authority within three months of the date of such service or such extended period as the prescribed authority may from time to time allow, the debtor shall be deemed to be in default in respect of such amount and the same shall be recoverable as an arrear of land revenue anything contained in any other law or instrument, or agreement to the contrary notwithstanding. (2) For the purpose of such recovery, the prescribed authority may forward to the Collector a certificate under his signature in the prescribed form stating the amount and details of the demand and the name and description of the debtor in default and the Collector shall in receipt of such certificate, proceed to recover from the debtor the amount of the demand as if it were an arrear of land revenue.