Section 33(5) in The M.P. Vanijyik Kar Adhiniyam, 1994
(5)The tax payable in advance or any part thereof left unpaid within the time specified in the notice issued under sub-section (3) shall be recoverable as an arrear of land revenue for which purpose the provisions of sub-sections (13) and (14) of Section 32 shall mutatis mutandis apply.
