Section 88(2) in The Maharashtra Irrigation Act, 1976
(2)Any such water rate or instalment thereof which is not paid on the date when it becomes due shall be deemed an arrear of land revenue due on account of the land, being either land under the irrigable command of a canal or land for the use of which canal water was supplied or which is benefited by percolation or leakage from any canal and shall be recoverable as such arrear by any of the process specified in section 176 of the Maharashtra Land Revenue Code, 1966, including the forfeiture of the said land.
