(3)Any tax assessed, any fee or any other amount due under this Act from a dealer or person and in respect of which no appeal or revision or such other proceedings as provided under this Act is pending before any authority or Appellate Tribunal or High Court, may, without prejudice to any other mode of collection be recovered, -(a)as if it were an arrear of land revenue under the law for the time being in force in that behalf; or(b)on application to any Judicial Magistrate, by such Judicial Magistrate as if it were a fine imposed by him.
