State Act
4
Section 4. Recovery of taxes as arrears of land revenue.
THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)
In forceJammu and Kashmir (State Act)
4. Recovery of taxes as arrears of land revenue. When the payment of any tax or penalty under this Act falls due the amount may be recovered as if it were an arrears of land revenue.