(1) Notwithstanding the provisions relating to the period of limitation contained in section 21 or section 23 or in any other provision of this Act, assessment or re-assessment may be made at any time in consequence of, or to give effect to, any order made by any court or other Authority under this Act.
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(2) Where the assessment proceedings relating to any dealer remained stayed under the orders of any court or other Authority for any period, such period shall be excluded in computing the period of limitation for assessment or re-assessment specified in section 21 or section 23 or in any other provision of this Act.
Tax and penalty recoverable as arrears of land revenue.
25. The amount of any tax and penalty imposed or interest payable under this Act, which remains unpaid after the due date, shall be recoverable as arrears of land revenue.
Tax, penalty and interest to be first charge on property.
26. Notwithstanding anything to the contrary contained in any law, any amount of tax and penalty including interest, if any, payable by a dealer or any other person under this Act shall be a first charge on the property of the dealer or such other person.
Special mode of recovery.