Section 12(2) in Bombay Local Fund Audit Act, 1930
(2)The said sum if not duly paid, or if an application has been made to the Court or to [the [State] Government] against the decision of the Commissioner as provided in sub-section (1) of section 13 such sum as the Court or [the [State] Government] shall declare to be recoverable [as an arrear of land revenue].
