Recovery of House tax

(1) When House tax is levied on a family under this Act, the amount due for any year of assessment from the family shall be due jointly and severally from all adult male members of the family who, at any time during the year, took part in the jhum cultivation of land or were otherwise gainfully employed. (2) Any arrear of House tax shall be recoverable as an arrear of land revenue under the provisions contained in Chapter VII of the Tripura Land Revenue and Land Reforms Act, 1960.