In section 45T of the principal Act,-
(a) in sub-section (3), for the words "in the same manner as an arrear of land revenue", the following shall be substituted, namely:-
"by the liquidator in the same manner as an arrear of land revenue and for the purpose of such recovery the liquidator may forward to the Collector within whose jurisdiction the property of the person against whom any order or decision of the High Court has been made is situate, a certificate under his signature specifying the amount so due and the person by whom it is payable";
(b) after sub-section (3), the following sub-section shall be inserted, namely:-
"(4) On receipt of a certificate under sub-section (3), the Collector shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue:
Provided that without prejudice to any other powers of the Collector, he shall, for the purposes of recovering the said amount, have all the powers, which, under the Code of Civil Procedure, 1908, (5 of 1908) a civil court has for the purpose of the recovery of an amount due under a decree.".
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