Section 148(5)(b) in Maharashtra Housing and Area Development Act, 1976
(b)if the person on whom the surcharge or charge is made is not a member, then after taking his explanation direct by order in writing that such person shall pay to the Panchayat the amount surcharged or charged, and if the amount is not so paid within one month, the State Government may recover as arrears of land revenue and credit it to the Panchayat fund.