Recovery of tax

[22.

1. (1) Where any person fails or refuses to pay the tax due under this Act or the rules framed thereunder, the authority to whom the tax is payable under this Act shall serve on the owner a notice in the form prescribed for the sums payable to the State Government and the sums specified in such notice may be recovered from the owner as arrears of land revenue.
2. (2) The tax shall be first charged on the vehicle in respect of which it is due as also on its accessories and such vehicle and the accessories thereof may be attached and sold for the recovery of the tax under the appropriate law relating to the recovery of land revenue.] 3