Section 148(3) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(3)(a)On receipt of a requisition under sub-sections (1)and (2) the Revenue Divisional Officer or the Deputy Commissionershall issue a notice to the trustee or other person concerned -(i)requiring him to pay within fifteen days from the date of service thereof, the amount mentioned in the requisitions and specifiedin the notice ; and(ii)stating that on default, such amount will be recoveredas if it were an arrear of land revenue.(b)If, within the period of fifteen days aforesaid the amount demanded is not paid, the Revenue Divisional Officer or Deputy Commissionershall proceed to recover the amount specified in the notice togetherwith the charges oflection, as if it were an arrear of land revenue.