Section 32(4) in The M.P. Prakoshtha Swamitva Adhiniyam, 2000
(4)The association shall be liable for the collection of Government and municipal taxes including the ground rent from the apartment owners and for its remittance to the Government or local authority. If the association fails to do so, the Competent Authority may take action against the association for its failure and the amount due may be recovered as an arrear of land revenue from the concerned apartment owners.
