(1) Every sum certified to be due from any person by an auditor in his report under section 80, be paid by such person within sixty days after service of a demand notice by the Board. (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 as an arrear of land revenue.
<span style="margin-left:15px;"></span>(1) Every sum certified to be due from any person by an auditor in his report under section 80, be paid by such person within sixty days after service of a demand notice by the Board.<br> <span style="margin-left:15px;"></span> (2) If such payment is not made in accordance with the provisions of sub-section <i>(1)</i>, the sum payable may, on a certificate issued by the Board, after giving the person concerned an opportunity of being heard, be recovered as an arrear of land revenue. <br><br>