Section 10(5) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(5)Any tax or penalty which remains unpaid after the date specified in the notice for payment, shall be recoverable as an arrear of land revenue, and for that purpose all the Assessing Authority shall have and exercise all the powers of a Collector under the provisions of the Bombay Land Revenue Code, 1879 (Bombay V of 1879).
