Section 46(3) in The Mumbai Metropolitan Region Development Authority Act, 1974
(3)If, after the receipt or a requisition made under the foregoing sub-section, the employer at any time fails to deduct the amount specified in the requisition form the salary or wages payable to such person or makes a default in remitting the amount deducted to the Authority, the employer shall be personally liable for the payment thereof; and the amount shall be recoverable on behalf of the Authority from the employer as an arrear of land revenue.
