Section 26(9) in Assam General Sales Tax Act, 1993
(9)Where the amount of tax, interest, penalty or other sum payable under sub-section (1) of section 25 remains unpaid, it may be recovered as an arrear of land revenue and for this purpose the State Government may be Notification in the Official Gazette empower the Commissioner or any person appointed to assist the Commissioner under sub-section (1) of section 3 to exercise the power under the Assam Land and Revenue Regulation, 1886, for the purpose of recovering the sums referred to in sub-section (1).
