(1) Every sum certified by the Commissioner to be due from any person under sub-section (1) of section 11 shall be paid by such person into the treasury or bank in which the funds of the local authority concerned are lodged, within one month from the receipt by him of the decision of the Commissioner, unless within that time such person has applied to the Court or to 1[the 2[State] Government] as provided in section 13.
(2) The said sum, if not duly paid or if an application has been made to the Court or to 3[the 4[State] Government] against the decision of the Commissioner as provided in sub-section (1) of section 13, such sum as the Court or 5[the 6[State] Government] shall declare to be due, shall be recoverable 7[as an arrear of land revenue].
(2) The said sum, if not duly paid or if an application has been made to the Court or to 3[the 4[State] Government] against the decision of the Commissioner as provided in sub-section (1) of section 13, such sum as the Court or 5[the 6[State] Government] shall declare to be due, shall be recoverable 7[as an arrear of land revenue].
Source footnotes
1 The word "the Provincial Government" were substituted for the words "the Government" by the Adaptation of Indian Laws Order in Council.2 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
3 The word "the Provincial Government" were substituted for the words "the Government" by the Adaptation of Indian Laws Order in Council.
4 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
5 The word "the Provincial Government" were substituted for the words "the Government" by the Adaptation of Indian Laws Order in Council.
6 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
7 These words were substituted for the portion beginning with "on an application" and ending with "of the Collector" by Mah. 3 of 1961, s. 12.
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More sections of this act
Section 1 · Short title.Section 2 · Extent.Section 3 · Definitions.Section 4 · Liability of local authorities to submit their accounts for audit.Section 5 · Accounts to be submitted for audit at such period or periods as may be required.Section 6 · Power of auditor to require production of documents and attendance of persons concerned, etc.Section 7 · Penalty for disobeying requisition under section 6.Section 8 · Audit report to be sent to certain officers and bodies as state Government may direct.India Code, Government of India. Text fetched 21 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.