32. Payment of certified sums:-

(1) Every sum certified under section 30 to be due from any person shall, within two months from the receipt by such person of a copy of the certificate and unless within that period be prefers an appeal under section 31, be paid by him into the Board Fund. (2) Any sum not paid in accordance with the provisions of sub-section (1) or if the appeal has been made under section 31 such sum as the State Government or the Board es the case may be, may order to be due, shall be recoverable : (a) in the case of e person in the service of the State Government or a person in the service of the Board by deduction from his salary in accordance with such conditions as may be prescribed, and (b) in any other case asen as arrear of land revenue.