45. Application of the provisions of the Assam Land and Revenue Regulation, 1886, the Bengal Public Demands Recovery Act, 1913 and the Revenue Recovery Act, 1890 for purposes of recovery of sales tax dues recoverable as arrears of land revenue.

For the purposes of recovery of any amount recoverable as an arrear of land revenue under this Act, the provisions of the Assam Land and Revenue Regulation,1886 (Regulation I of 1886), the Bengal Public Demands Recovery Act,1913 (Bengal Act III of 1913) as to recovery of arrears of land revenue shall notwithstanding anything contained in those Acts or in any other enactment, be deemed to be in force throughout the State and the provisions of the Revenue Recovery Act, 1890 (Central Act I of 1890) shall have effect accordingly.