13. If after the period allowed under rule 12, the amount of tax assessed or any part thereof remains unpaid, the 1[Assessing Authority] shall apply to the Collector of the area in which 2[the factory or the unit] is situated or where the occupier resides or owns any property, for the recovery of the amount remaining unpaid as an arrear of land revenue under sub-section (2) of section 12 and the Collector shall report to the 1[Assessing Authority] by the 10th of each month the amount of tax recovered from him.
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1. These words were substituted for the word “Purchase Tax Officer (Sugarcane)” by G.N. of 19.1.1996 w.e.f.1.10.1995.
2. Substituted by G.N. of 25.11.1974.