Recovery as arrears of land

Querist :
Anonymous
(Querist) 03 April 2011
This query is : Resolved
Any tax which in arrears or due but not padi within the gven period of time by that concerned officer can recovery as arrears of land revenue; with fine and imprisonment.
Query : What do u mean by (recovery as arrears of land revenue; with fine and imprisonment.) so which act is applicable in india or in maharashtra (mumbai) when the words (recovery as arrears of land
revenue; with fine and imprisonment.) comes what is the procedure of it & which Act is it in which any officer who has the powers to collect the arrears of tax as (recovery as arrears of land revenue; with fine and imprisonment)?
Also it has been said that with fine & imprisonment than can we say that the bail procedure is applicable when the (recovery as arrears of land revenue; with fine and imprisonment) also which act is applicable to collect (recovery as arrears of land revenue; with fine and imprisonment) ? Pls tell me.
becasue many act says that if any revenue or any tax or any revenue in which state or central government is concerned than & not paid by the person who is laible to pay the amount than the recovery of that amount will be as per (recovery as arrears of land revenue; with fine and imprisonment) .
Thanks.
Chanchal Nag Chowdhury
(Expert) 03 April 2011
Summary recovery can be made under The Public Demands Recovery Act.

Querist :
Anonymous
(Querist) 04 April 2011
Thank you SIRJI
But the act mentioned by u is applicable in orissa & bengal as per the google search but i would like to know the act applicable in Maharashtra (State Of Maharashtra)