Section 148(1) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(1)The Revenue Divisional Officer or the Deputy Commissioner within whose jurisdiction any property of the trustee or other personfrom whom an amount is recoverable by way of surcharge under the provisionsof this Act is situated shall, on a requisition made by the Commissioner,recover such amount as if it were an arrear of land revenue and paythe same to the charitable or religious institution or endowment concerned.