Section 37 in Andhra Pradesh Oil Palm (Regulation of Production and Processing) Rules, 2008
37.
If any tax is due from any person or the factory unpaid in whole or in part there of at the end of the period specified in Rule 36 above, the said tax or part thereof together with all sums payable in connection therewith shall be recoverable as if it were an arrear of land revenue by the Collector and District Magistrate of the District in accordance with the provisions of the Andhra Pradesh Revenue Recovery Act, 1864.
