Section 142 in The Gujarat Municipalities Act, 1963
142. Certain amounts to be recovered as arrears of land revenue.
- Where any amount referred to in sub-section (1) of section 132 has become due and cannot be recovered under the foregoing provisions of this Chapter by reason of the person liable for the payment thereof being outside the State of Gujarat or his not having any or sufficient property in the State, and such person has property outside the State, then such amount shall be recoverable as an arrears of land revenue and the provisions of the Revenue Recovery Act, 1980 (I of 1890) shall apply to the recovery thereof.[Chapter IX A] [Chapter IXA was inserted by Gujarat 17 of 1993, section 18.] Finance Commission
