Section 19(4) in The Kerala Local Fund Audit Act, 1994
(4)Where a local authority does not pay the audit charges within one year from the date of its becoming due and where no grant or other sum is payable by the government to the local authority,the amount of audit charges may be recovered from the local authority, as if it were arrears of public revenue due on land, under the provisions of the Kerala Revenue Recovery Act, 1968(15 of 1968), for the time being in force.
