Section 10 in The Orissa Local Fund Audit Act, 1948
10. Recovery of surcharge and charges.
(1)Any amount certified under Section 9 as due from any person shall, if not paid by such person within one month next after the date of the certification thereof, be recoverable from him as an arrear of land revenue under the provisions of the law for the time being in force for the recovery of arrears of land revenue.(2)For the purposes of this Act, the Collector shall be deemed to be the person to whom the amount recoverable under Sub-section (1) shall be payable.(3)The Collector shall pay all certified amounts received by him under Sub-section (2) to the Local authority concerned.
