Section 43(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)Any amount of tax, interest or penalty, composition money or other amount due under this Regulation which remains unpaid, shall be recoverable-(a)as arrears of land revenue, or(b)by the Commissioner in accordance with the provisions of sub-section (6) and the rules regulating the procedure of recovery of tax, interest or penalty, composition money or other amount due as may be prescribed.
