10. Payment and recovery of tax, penalty, interest or fee.
(1)The Assessing Authority, shall, after assessing the amount of tax, whether under section 8 or section 19 or, as the case may be, section 12, cause a demand notice to be served on the land- holder. Such notice shall specify the amount of tax payable by the land-holder and shall contain such particulars as may be prescribed.(2)The amount of tax as specified in the demand notice referred to in sub section (1) shall be payable by the land-holder within the time specified by such Authority or, where no such time is specified, within 30 days of the receipt of such notice.(3)In default of the payment of tax payable under sub-section (2), the amount of tax shall be recoverable as an arrear of land revenue.(4)Notwithstanding anything contained in any other law for the time being in force, or any custom, usage or contract or any decree or order of a court or authority, the tax shall be a first charge upon the land.(5)Where the land-holder is himself not the occupier of the land and makes a default in the payment of tax, such tax may be recovered from the occupier out of the rent of other sum which may fall due to the land-holder. The occupier shall be entitled to deduct the amount so paid from the amount of rent or other sum payable form time to time by him to the land-holder.(6)Any penalty, interest or fees payable under this Act shall be deemed to be tax for the purpose of collection and recovery under this Act.
