(1) If any owner fails to pay tax due, penalty or interest payable under the Act and these rules, the Taxation Authority to whom such amount is payable, shall serve on the owner a notice in [Form 'E-2'] for the sum payable.
(2) Provisions of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) and the rules made thereunder shall apply mulatis mutandis in respect of service of notice issued under sub-rule (1).
(3) If within seven days of the service of notice, the sum contained in the notice is not paid and no reasonable cause for its non-payment has been shown, the Taxation Authority may proceed to recover the amount as an arrear of land revenue.
(4) Notwithstanding anything contained in the aforesaid sub-rules, the Taxation Authority may take action under sub-section (3) of Section 16 of the Act for the realisation of sum payable.