Meaning of Recovery through land revenue authority

What is Recovery through land revenue authority

 

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Recovery through land revenue authority. -

Where an amount is to be recovered in accordance   with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised    in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land   revenue.

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