Section 19 in Andhra Pradesh Board of Revenue Standing Orders - Collection of Revenue
19. Collection of arrears of revenue other than land revenue:Under Section 52, arrears of revenue other than land revenue, and advances of public money for revenue purposes, as well as fees, etc., payable to village servants employed on revenue and police duties, and other lawful cases and all sums due to the State Government including compensation for any loss or damage sustained by them in consequence of a breach of contract may be recovered in the same manner as arrears of land revenue. A similar provision has been made in various special Acts such as the A.P. Excise Act: By itself however it does not convert the arrear into one of land revenue and so attract the attributes accorded by Sections 2 and 42. This has been done in some special Acts such as the Land Encroachment Act which says 'it shall be deemed to be land revenue'. Applications for the recovery of fees due to the village officers must, however, be limited to the recovery of arrears of the three faslis immediately preceding the year of their submission to the Collector.
