Section 12 in Himachal Pradesh Passengers and Goods Taxation Act, 1955
12. Arrears of [tax and surcharge] [Substituted for the word 'tax' vide Act No. 6 of 1977.] to be recovered as arrears of land revenue.
- Any arrears of [tax and surcharge] [Substituted for the word 'tax' vide Act No. 6 of 1977.] or penalty imposed under this Act shall be recoverable as an arrear of land revenue.
