Section 175 in Maharashtra Land Revenue Code, 1966
175. Certified account to be evidence as to arrears.
(1)A statement of account, certified by the Collector or by an Assistant or Deputy Collector or by a Tahsildar shall, for the purposes of this Chapter, be conclusive evidence of the existence of the arrear of the amount of land revenue due, and of the person who is the defaulter.(2)On receipt of such a certified statement of account, it shall be lawful for the Collector, the Assistant or the Deputy Collector or the Tahsildar in one district to proceed to recover the demands of the Collector of any other district under the provisions of this Chapter as if the demand arose in his own district.(3)A similar statement of account certified by the Collector of Bombay may be proceeded upon as if certified by the Collector of a district under this Code.
