Section 129(8) in The Maharashtra Village Panchayats Act, 1959
(8)[ (a) If a panchayat fails to recover any tax, fee or any sum due to it, or neglects to take action under sub-sections (2) and (4) of this section.[* * * *] [Sub-section (8) was substituted for the original by Maharashtra 26 of 1963, Section 3, Second Schedule.][* * . *] [The word 'or' and clause (b) were deleted by Maharashtra 13 of 1975, Section 19.] the panchayat Samiti may apply to the Collector to recover the same as an arrear of land revenue.]On receipt of such application, the Collector shall, after holding such inquiry as he thinks fit [and after ascertaining that three years from the date when the same has become recoverable have not elapsed] [These words were inserted by Maharashtra 36 of 1965 Section 52.], proceed to recover the sum as an arrear of land revenue unless such is, under section 130, directed to be written off.
