Central Government Act
Section 5 in The Revenue Recovery Act, 1890
5. Recovery by Collectors of sums recoverable as arrears of revenue by other public officers or by local authorities. Where any sum is recoverable as an arrear of land- revenue by any public officer other than a Collector or by any local authority, the Collector of the district in which the office of that officer or authority is situate shall, on the request of the officer or authority, proceed to recover the sum as if it were an arrear of land- revenue
which had accrued in his own district, and may send a certificate of the amount to be recovered to the Collector of another district under the foregoing provisions of this Act, as if the sum were payable to himself.