Section 179(3) in The Maharashtra Village Panchayats Act, 1959
(3)It shall be lawful for the Collector-(a)for recovering any such money to direct that such money be recovered as an arrears of land revenue and on such direction being given, such money shall be recoverable as an arrear of land revenue from such person:(b)for recovering any such record to issue a search warrants and to exercise all such powers with respect thereto as may lawfully be exercised by a Magistrate under the provisions of Chapter VII of the [Code of Criminal Procedure, 1989.] [See now the Code of Criminal Procedure, 1973 (2 of 1974).]
