State Act
32
Section 32. Recovery as arrear of land revenue.
The Gujarat Motor Spirit Cess Act, 2001
Act no. 13 of 20012001In forceGujarat (State Act)
32. All sums payable as cess or interests (other than fines) under this Act shall, if not paid within the prescribed period or, as the case may be, before such date as the Collector may direct, be recoverable as an arrear of land revenue.