Section 94(3) in Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
(3)If the trustee fails to pay the amount aforesaid within the time allowed, the Collector of the district in which any property of the religious institution is situated shall, on requisition made to him in the prescribed manner by the Commissioner and subject to the provisions of this section, recover such amount as if it were an arrear of land revenue.
