(1) The Central Government may direct 6[ that an arrear of land- revenue accruing in Burma or a sum recoverable in Burma as an arrear of land- revenue and payable to a Collector or other public officer or to a local authority in Burma may be recovered under this Act in 7[ India and thereupon such arrear or sum shall be so recoverable: Provided that the Central Government shall not give any such direction unless it is satisfied that the remedy available under section 4 of this Act in 7[ India to a person paying under protest in 7[ India an arrear accruing in 7[ India is available under Burma law in Burma to a person paying under protest in 7[ India an arrear accruing in Burma.

(2) For recovering by virtue of this section any arrears of tax or penalty due under the enactments relating to income- tax or supertax in force in Burma, the Collector shall have such additional powers as he has in the case of Indian income- tax and super- tax under the proviso to section 46 (2) of the Income- tax Act, 1922 (11 of 1922 .).

(3) 8[ Sub- sections (1) and (2) shall apply in relation to Pakistan as they apply in relation to Burma.]