law: 108. Recovery of taxes as arrears of land revenue.
  (1) Where any sum is due on account of a tax, other than octroi or tolls or any similar tax payable upon immediate demand, from a person to a municipality, the municipality may, without prejudice to any other mode of recovery provided in this Act apply to the Deputy Commissioner to recover such sum together with costs of proceedings incurred in that behalf.
  (2) The Deputy Commissioner, on being satisfied that the sum mentioned in the application undersub-section (1) is due, shall proceed to recover it as soon as may be thereafter, as arrears of land revenue.