Section Text
1) Every sum certified to be due from any person by an auditor in his report under section 51-unless such certificate is modified or cancelled by an order of the State Government made under section 52-, and every sum due on a modified certificate shall be paid by such person within sixty days after the service of a demand for the same issued by the State Government.
(2) If such payment is not made in accordance with the provisions of sub-section (1), the sum payable may, on a certificate issued by the Board after giving the person concerned an opportunity of being heard, be recovered in the same manner as an arrear of land revenue,