(3)The maintenance cess shall be a tax on the land in respect of which it is payable, and the provisions of the [Karnataka] [Adapted by the Karnataka Adaptions of Laws order 1973 w.e.f. 1.11.1973.] Land Revenue Act, 1964 ([Karnataka] [Adapted by the Karnataka Adaptions of Laws order 1973 w.e.f. 1.11.1973.] Act 12 of 1964) and the rules thereunder shall apply to the payment and recovery of the maintenance cess as they apply to the payment and recovery of the land revenue due upon the land in respect of which the maintenance cess is payable.
