The amount of assessment or penalty levied under this Act on any person unauthorizedly occupying any land shall be

The amount of assessment and penalty imposed or levied under this Act on any person unauthorizedly occupying any land shall be deemed to be land-revenue and may be recovered from him as arrears of land-revenue under the provisions of the Tamil Nadu Revenue Recovery Act, 1864, or the Madras City Land-Revenue (Amendment) Act, 1867, as the case may be.