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41 : Recovery of tax, penalty, interest or any other sum payable under the Act
If after the expiry of the date fixed under rule 40 or when the date is extended under sub-section (7) of section 24 after the expiry of the extended date, any amount of tax, penalty, interest, fee or any other sum payable under the Act by a dealer or person assessed or re-assessed, imposed or computed or payable, as the case may be, or any part thereof remains unpaid, the assessing authority shall apply to the competent authority to recover such amount as an arrear of land revenue.
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