Section 114(3) in The Rajasthan District Boards Act, 1954
(3)[ Any sum of money due as cess under section 113 or under the provisions of any Act or law repealed by section 2 imposing a cess of a similar nature, which has been in arrear, shall be recoverable as if it were an arrear of land revenue.] [Instituted by Rajasthan Act No. 11 of 1956.]
