Section 64(1) in The Kerala Agricultural Income Tax Act, 1991
(1)The Agricultural Income Tax Officer may forward to the Collector a certificate under his signature, specifying the amount of arrears due from an assessee and the Collector, on receipt of such certificate, shall proceed to recover from such assessee the amount specified therein as if it were an arrear of land revenue:Provided that without prejudice to any other powers of the Collector in this behalf, he shall, for the purpose of recovering the said amount, have the powers which under the Code of Civil Procedure (Central Act V of 1908), a Civil Court has, for the purpose of the recovery on an amount due under a decree.
