Section 6A. Recovery of Toll dues as arrears of land revenue.

1[6-A. Recovery of Toll dues as arrears of land revenue.––(1) Notwithstanding anything contained in any other provisions of this Act, any amount of toll, penalty, interest or any other sum payable under this act shall, on the issue of certificate by the Toll Officer, Incharge Toll Post in the prescribed form to the Collector or the Assistant Collector, be recoverable as arrears of land revenue. The copy of such certificate shall be delivered personally or forwarded to the defaulter on his last known address. (2) Any question as to whether toll, penalty, interest or any other sum is recoverable under this Act, the person from whom it is due and the amount as recoverable shall be determined by the Toll Officer, incharge Toll Post and his signatures over the certificate shall be final and conclusive proof both as to amount due and as to person form whom it is due. (3) For the purpose of recovery of toll, penalty, interest or any other sum payable under this Act such authority as the Government may prescribe shall exercise the powers vested in the Assistant Collector, Collector, Appellate or Revisional authority under the Jammu and Kashmir Land Revenue Act, Samvat 1996 and the provisions of the said Act shall, as for a they may, apply mutatis mutandis to the recovery of the arrears as specified in the certificate.