Section 44(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)For the purposes of recovery of any amount recoverable as arrears of land revenue under this Regulation, the provisions of the Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966, as to the recovery of arrears of land revenue shall, notwithstanding anything contained in that Regulation or in any other enactment, be deemed to be in force throughout the Andaman and Nicobar Islands and the provisions of the Revenue Recovery Act, 1890 shall have effect accordingly.
