Any arrear of tax, rate or fee levied under section 40 shall be recoverable as arrears of land revenue orpubl… — THE SIKKIM PANCHAYAT ACT, 1993

Any arrear of tax, rate or fee levied under section 40 shall be recoverable as arrears of land revenue orpublic demand jf the Gram Panchnyat passes a resolutjon to that effect and communicates it to the District Collector. . i

43. Any arrear of tax, rate or fee levied under section 40 shall be recoverable as arrears of land revenue orpublic demand jf the Gram Panchnyat passes a resolutjon to that effect and communicates it to the District Collector. . i / I I I Action by District Collector . Power of State Government in . regard to relief in taxes, rates an d fees . Budgct ofGrani Pancliayat . Supplementary Budget . Accounts and Audit . ZillaPanchayat an d its constitution . Composition of the Zilla ran -c hayat .

Section 43