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25.
Tax
as an arrear of land revenue
If
the tax assessed or penalty levied or interest payable under the Act or any
amount of tax including deferred tax which is treated as a loan extended by the
Government to the dealer and any instalment thereof, are not paid by a dealer
within the time specified therefore, the whole of the amount then remaining
unpaid may be recovered as if it were an arrear of land revenue.
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