Section 12. Arrears of tax and interest recoverable as arrears of land revenue.

12. Arrears of 1[tax and interest] recoverable as arrears of land revenue.- 2[Any tax or interest] due, and not paid as provided by or under this Act shall, subject to the other provisions of this Act, be recoverable in the same manner as an arrears of land revenue : 3[Provided that, if the amount of arrears of tax including interest exceeds rupees ten thousand, the Officer designated in this behalf by the State Government, may, by an order, grant subject to such conditions as may be specified in such order, a facility of making the payment in instalments not exceeding four, within a period of one year.]