Taxes and fees recoverable as arrears of land revenue

All arrears of cesses, taxes, duties and fees leviable by a Panchyat, Panchayat Samiti or Zila Parishad under this Act or of loans granted by them or any sum due against or recoverable from any Member / Chairperson/Deputy Chairperson/any official of a Panchayati Raj Institution owing to lapse, defalcation by him or otherwise due from him out of funds of the Panchayati Raj Institution shall be recoverable as arrears of land revenue.