Section 88B(1) in Nagpur Improvement Trust Act, 1936
(1)Notwithstanding anything contained in any other provision of this Act, if the person upon whom the notice of demand has been served under section 88-A fails to pay, within fifteen days from the service of such notice of demand, the sum demanded in the notice, or to show cause to the satisfaction of the Chairman or such officer as the Chairman may appoint in this behalf, why he should not pay the same, the outstanding amount shall be liable to be recovered as arrears of land revenue under the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966), and the rules made thereunder.