Section 65(3) in The Orissa Hindu Religious Endowments Act, 1951
(3)If the trustee fails to pay the amount aforesaid within the time allowed, the Collector of the district in which any property of religious institution is situated shall, on a requisition made to him in prescribed manner by [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] and subject to the provisions of this section, recover such amount as if it were an arrear of land revenue.
