Board's dues to be recovered as arrears of land revenue

Any sum due to the Board on account of any tax, rate, charge, cost, expenses, fee, rent or on any other account under this Act or any regulation or other instrument made thereunder may, without prejudice to any other mode of recovery, be recovered from any person from whom such sum is due,-

1. (a) as if it were an arrear of land revenue ; or
2. (b) on application to any Judicial Magistrate of the first class or Metropolitan Magistrate, by such Magistrate as if it were a fine imposed by him.