https://www.taxtmi.com/caselaws?id=110721 Penalty imposed under the Foreign Trade (Development and Regulation) Act, 1992 was expressly recoverable as arrears of land revenue under section 11(4). Section 5 of the Revenue Recovery Act, 1890 enabled the Collector, on requisition by the concerned public officer, to recover the amount as if it were arrears of land revenue in his own district. The legal fiction was held to activate the State recovery machinery for effective enforcement, and no separate certificate was required on the facts stated. The recovery notice was therefore treated as valid. en-us Sat, 28 Jan 2006 00:00:00 +0530 Wed, 18 Apr 2012 13:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110721 Penalty imposed under the Foreign Trade (Development and Regulation) Act, 1992 was expressly recoverable as arrears of land revenue under section 11(4). Section 5 of the Revenue Recovery Act, 1890 enabled the Collector, on requisition by the concerned public officer, to recover the amount as if it were arrears of land revenue in his own district. The legal fiction was held to activate the State recovery machinery for effective enforcement, and no separate certificate was required on the facts stated. The recovery notice was therefore treated as valid. Case-Laws Companies Law Sat, 28 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110721