Recovery of tax, interest and penalty as arrears of land revenue

(1) All arrears of tax, penalty and interest due under this Act from any person shall be recoverable as arrears of land revenue. (2) For the purpose of effecting recovery of the amount of tax, penalty and interest due from any person by or under the provisions of this Act, as arrears of land revenue, the provisions of Punjab Value Added Tax Act, 2005 relating to recovery shall mutatis mutandis apply to this Act.