Section 11(1) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(1)All arrears of any tax, penalty, interest or fees due under this Act from any person shall be recoverable as arrears of land revenue.] [This proviso was inserted by Gujarat 17 of 1977 Section 3 w.e.f 1-4-77]
