Section 35A in Tamil Nadu District Municipalities Act, 1920
35A. [ If any tax due from any person remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 30 and if such person has left [xxx] [This rule was inserted by section 167 of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV if 1933)] India or cannot be found, the said tax or such part thereof as remains unpaid together with all sums payable in connexion therewith shall be recoverable as if it were an arrear of land revenue.]
