Section 148(2) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(2)Where trustee fails to pay the contribution and other costs due to the Government within the time allowed, the Revenue DivisionalOfficer or the Deputy Commissioner within whose jurisdiction any propertyof the institution or endowment is situate, shall on requisition madeto him in the prescribed manner by the Commissioner and subject tothe provisions of this section recover such amount as if it were anarrear of land revenue.