Section 135 · Recovery of arrears

(1) Any sum due to the Authority under this Act, rule or any regulation made thereunder shall be a first charge on the plot on which it is due, subject to the prior payment of land revenue, if any due to the State Government thereon. (2) Any sum due to the Authority under this Act, rule or regulation made thereunder which is not paid on demand on the day on which it becomes due or on the day fixed by the Authority, shall be recoverable by the Authority from the defaulter as if they were arrears of land revenue. (3) If any question arises whether a sum is due to the Authority within the meaning of sub-section (2), it shall be referred to the Tribunal of Appeal and the Tribunal of Appeal after making such enquiry as it may deem fit and after giving to the person by whom the same is alleged to be payable, an opportunity of being heard, decide the question and the decision of the Tribunal of Appeal thereon shall be final and shall not be called in question in any court or before any other authority. (4) The procedure to be followed by the Tribunal of Appeal in deciding questions referred to it under sub-section (3) shall be such as may be prescribed.