(1) It shall be lawful for the association to recover any amount chargeable or recoverable under sections 12, 24, 26, 27 or 30 from an apartment owner or any purchaser, grantee, legatee or other transferee from him or from any person in occupation of the apartment and if the sum assessed by the association is not paid on demand, the association may apply to the Collector for its recovery as an arrear of land revenue.
(2) The Collector, if satisfied that the association has made reasonable efforts to recover such sum but failed, may recover it from the apartment owner or any purchaser, grantee, legatee or other transferee from him or from any person in occupation of the apartment, as an arrear of land revenue.
30. For the purposes of assessment and levy of taxes on land and buildings under any law for the time being in force neither the buildings nor the property nor the common areas and facilities shall be deemed to be the separate property of the association for the purposes of assessment and levy of such taxes:
Provided that the association shall collect Government and municipal taxes, including the ground rent, from the apartment owners and remit the same to the Government or the local authority, as the case may be.