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.
<span style="margin-left:15px;"></span>span@<b> 37-B.</b> All dues an account of the taxes imposed and other sums payable to a <sup>6</sup> [Gram Panchayat ] under this Act shall be recovered as arrears of land revenue if the <sup>6</sup> [Gram Panchayat ] concerned passes a resolution to that effect within three months from the date of assessment :<span style="margin-left:15px;"></span>span@<br>Provided that where a <sup>1</sup> [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.<br>