Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 40A] [Entire Act] State of Tamilnadu - Subsection Section 40A(2) in Tamil Nadu Urban Land Tax Act, 1966 (2)Any sum imposed by way of penalty under this section shall be recoverable as arrears of land revenue.]