https://www.taxtmi.com/caselaws?id=144076 Unpaid sales tax may be recovered as arrears of land revenue where the taxing statute and rules expressly so provide, allowing use of the land-revenue machinery under the U.P. Zamindari Abolition and Land Reforms Act. Recovery steps may be validly taken by the Tahsildar when acting on the Collector's direction, since the statutory scheme does not require the Collector to act personally. Section 7 of the Revenue Recovery Act, 1890 preserves other enactments dealing with recovery of arrears as land revenue, so it does not exclude operation of the U.P. Zamindari Abolition and Land Reforms Act for such dues. en-us Sun, 08 Aug 1965 00:00:00 +0530 Fri, 19 Apr 2013 11:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144076 Unpaid sales tax may be recovered as arrears of land revenue where the taxing statute and rules expressly so provide, allowing use of the land-revenue machinery under the U.P. Zamindari Abolition and Land Reforms Act. Recovery steps may be validly taken by the Tahsildar when acting on the Collector's direction, since the statutory scheme does not require the Collector to act personally. Section 7 of the Revenue Recovery Act, 1890 preserves other enactments dealing with recovery of arrears as land revenue, so it does not exclude operation of the U.P. Zamindari Abolition and Land Reforms Act for such dues. Case-Laws VAT and Sales Tax Sun, 08 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144076