Section 12 in The Maharashtra Local Fund Audit Act, 1930
12. Recovery of surcharges and charges how made.
(1)Every sum certified by the Commissioner to be due from any person under sub-section (1) of section 11 shall be paid by such person into the treasury or bank in which the funds of the local authority concerned are lodged, within one month from the receipt by him of the decision of the Commissioner, unless within that time such person has applied to the Court or to the State Government as provided in section 13.(2)The said sum, if not duly paid or if an application has been made to the Court or to the State Government against the decision of the Commissioner as provided in sub-section (1) of section 13, such sum as the Court or the State Government shall declare to be due, shall be recoverable as an arrear of land revenue.
