Recovery of certain sums as arrears of land revenue

(1) Any sum payable to the State Government in respect of any package deal property may be recovered in the same manner as an arrear of land revenue. (2) If any question arises whether a sum is payable to the State Government within the meaning of sub-section (1) in respect of any package deal property, it shall be referred to the Sales Commissioner within whose jurisdiction the package deal property is situate and the Sales Commissioner shall, after making such enquiry as he may deem fit and giving to the person by whom the sum is alleged to be payable an opportunity of being heard, decide the question, and the decision of the Sales Commissioner shall, subject to any appeal or revision under this Act, be final and shall not be called in question by any Court or other authority. (3) For the purposes of this section, a sum shall be deemed to be payable to the State Government notwithstanding that its recovery is barred by the Limitation Act, 1963 (35 of 1963) or any other law for the time being in force relating to limitation of actions.