Section 33(12) in Uttar Pradesh Value Added Tax Act, 2008
(12)In respect of any sum recoverable under this Act as arrears of land revenue, the assessing authority may forward to the Collector a certificate under his signature specifying the sum due. Such certificate shall be conclusive evidence of the existence of the liability of its amount and of the person who is liable and the Collector on receipt of the certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue:Provided that without prejudice to the powers conferred by this section the Collector shall, for the purpose of recovering the amount specified in the certificate, have also all the powers which -(a)a Collector has under the Revenue Recovery Act 1890; and(b)a Civil Court has under the Code of Civil Procedure, 1908, for the purpose of recovery of an amount due under a decree.Explanation. - The expression Collector includes an Additional Collector or any other officer authorised to exercise the powers of a Collector under the law relating to land revenue for the time being in force in the State.
