Recovery of arrear of tax as an arrear of land revenue after failure to

realise the same by distress and sale :- (1) The Executive Officer of any municipality may at any time apply to the Collector of the district for the recovery of the whole or any part of any arrear of tax which he has failed to realise by distress and sale, together with costs and fees according to the prescribed scale.

1. (2) if the Collector of the district is satisfied that the Exccutive Officer has so failed to realise the whole or any part of any tax and that the application has been submitted not more than one month after such failure, he shall allow the application and shall thereupon published in the prescribed manner and for the prescribed period, a list of the arrears of taxes in respect of which the application has been allowed.
2. (3) After such publication of the list any arrears of tax included therein shall be treated as an arrear of land revenue payable to the municipality.