Section 14(3) in Tamil Nadu Local Fund Audit Act, 2014
(3)Every sum certified to be due from any person by the Director under this Act shall be paid by such person to the Executive authority within one month from the date of intimation to him of the decision of the Director unless, within that time, such person has filed an application before the District Court against the decision under sub section (2) and such amount, if not so paid, or such amount as the District Court shall declare to be due, may be recovered as if it were an arrear of land revenue and for the purpose of such recovery, the Director shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864.
