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<h1>Tax officer must issue FORM GST DRC-18 to recover amounts under section 79(1)(e) as land revenue arrears</h1> When an amount is recoverable under clause (e) of subsection (1) of section 79, the competent tax officer must issue a certificate in FORM GST DRC-18 to the district Collector, Deputy Commissioner, or other authorized land revenue officer directing recovery from the liable person; the specified sum is to be recovered as if it were an arrear of land revenue.