Section 40(3) in The Maharashtra Metropolitan Region Development Authority Act, 2016
(3)If, after the receipt of a requisition made under the foregoing subsection, the employer at any time fails to deduct the amount specified in the requisition from the salary or wages payable to such person or makes a default in remitting the amount deducted to the Authority, the employer shall be personally liable for the payment thereof ; and the amount shall be recoverable on behalf of the Authority from the employer as an arrear of land revenue.
