Section 12(2) in The Rajasthan Local Fund Audit Act, 1954
(2)The said sum, if not duly paid, or, if an application has been made to the court or to the State Government against the decision of the Controlling authority as provided in Sub-section (1) or section 13, such sum as the Court or the State Government shall declare to be due, shall be recoverable as if it were an arrear of land revenue.
