Section 37B. Taxes and dues recoverable as arrears of land revenue

span@ 37-B. All dues an account of the taxes imposed and other sums payable to a 6 [Gram Panchayat ] under this Act shall be recovered as arrears of land revenue if the 6 [Gram Panchayat ] concerned passes a resolution to that effect within three months from the date of assessment :span@ Provided that where a 1 [Gram Panchayat ] fails to pass such a resolution within the said period of three months the prescribed authority shall authorise the recovery of the arrears of taxes as arrears of land revenue.