Section 107. Application of the Meghalaya Land Revenue Regulation Act for Recovery of tax recoverable as arrear of land revenue:-

Where the amount of tax, interest, penalty or other sum payable under sub-section (1) of Section 48 remains unpaid, it may be recovered as an arrear of land revenue and for this purpose the State Government may by notification in the Official Gazette empower the Commissioner or any person appointed to assist the Commissioner under Sub-section (1) of Section 25 to exercise the power under the Meghalaya Land and Revenue Regulation Act (Assam Land and Regulation,1886 as adapted) for the purpose of recovering the sums.