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State of Himachal Pradesh - Section

Section 89 in The Himachal Pradesh Municipal Corporation Act, 1994

89. Recovery of dues as arrears of land revenue.

(1)Any amount on account of arrears of any tax, water rate, rent, fee or any other money claimable by a municipality under this Act besides being recoverable in any other manner provided by this Act, may be recovered on an application made in this behalf by the municipality to the Collector, as arrears of land revenue.
(2)For the purposes of sub-section (1), the State Government may, on a request from any municipality or otherwise, appoint a person to exercise the powers of the Collector under the Himachal Pradesh Land Revenue Act, 1953 (6 of 1954), and where the Collector is so appointed, an application under the said sub-section shall be made to such Collector.