(6)Any amount which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid, be charged on the properties of the said person and may be recovered as if it were an arrear of land revenue.Explanation. - For the purpose of this section, the amount due to Dealer or money held for or on account of Dealer shall be computed after taking into account such claims, as may have fallen due for payment by such Dealer to such person as may be lawfully subsisting.
