Liability incurred in case of non-payment of arrears

Liability incurred in case of non-payment of arrears. If any instalment be not fully paid even after the expiry of the prescribed time, the Collector may adopt measures to recover both the entire amount of land revenue due by the defaulter for the current year and the interest or penalty as may be recovered according to a scale fixed by the Government; but if he is satisfied that the arrear of land revenue is only due to poverty he may remit the penalty or interest and refund the same if already recovered.