(3)[Any sum due or the amount of tax payable under this Act] [Substituted for the words 'The amount of every such arrear' by Act No. 11 of 1994.] for the words besides being recoverable in any other manner provided this Act; shall, subject to any claim on behalf of Government be a first charge on the property, in respect of which it is payable, and shall be recoverable; on application made in this behalf by the committee to the Collector, as if the property were an estate assessed to land revenue and the arrears were an arrears of such revenue due thereon;Provided that nothing in this sub-section shall authorise the arrest of a defaulter.
