Section 27(4) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(4)The Assessing/Realising Authority shall from time to time move the Collector to recover from the owner/assessee the amount due as lax and penalty as provided in sub-section (3) of Section 14. The certificate for moving the Collector shall be in Form XV.
