Section 168(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)Notwithstanding any other mode of recovery provided by this Act, any arrears of any tax, any amount due to the Council under a contract, agreement, lease, auction, security or indemnity bond or any other money due to the Council under this Act or the rules or by-laws made thereunder, together with any sum on account of process fees, interest and other costs, shall be recoverable as if it were an arrears of land revenue, by a Revenue Officer to be appointed for the purpose by the Commissioner of the Division if such an officer is above the rank of Mahalkari or Naib-Tahsildar and by the Collector of the District if such an officer is of or below the rank of a Mahalkari or Naib-Tahsildar:Provided that, no such Recovery Officer shall be appointed unless the Council by a resolution passed at a special meeting for that purpose, makes a written request to the Commissioner or the Collector concerned.
