Section 60(11) in Kerala District Administration Act, 1979
(11)Every sum certified by the auditors to be due from a person under this Act shall be paid by such person to the Secretary with in thirty days after the date of service on him of the decision of the auditors unless within that time such person has made an application to the court or an appeal to the Government, against the decision ; and such sum, if not so paid, or such sum as the court or the Government declares or declare to be due shall be recoverable as if it were an arrear of land revenue.
