Section 43(3) in The Delhi Value Added Tax Act, 2004
(3)[ Any amount of tax, interest or penalty, composition money or other amount due under this Act which remains unpaid, shall be recoverable:(a)as arrears of land revenue, or(b)by the Commissioner in accordance with the provisions of sub-section (6) of this section and the rules regulating the procedure of recovery of tax, interest or penalty, composition money or other amount due as may be prescribed.]
