Tax recovery as arrears of land revenue and mandatory officer assistance support enforcement of the Act. Any amount due under the Act from a taxable person, including interest and penalty, is recoverable as an arrear of land revenue. Officers of police, central tax and customs, officers of the Central and State Governments engaged in land revenue collection, and village officers are required and empowered to assist the proper officer in executing the Act. The provision creates a land-revenue style recovery mechanism and mandates administrative assistance for enforcement.