what the meaning of this.??

In certain Acts, we found that any such tax or penalty to be recovered as land revenue...........

For example, in payment of bonus Act, u/s 21(sic) , if the employer don't pay bonus to his employee, the amount of bonus is liable to be recovered as land revenue............

At some places at Income Tax Act also, recovery of Tax as land revenue is provided..........

I WANT TO ASK WHAT IS THE MEANING OF "RECOVERING ANY SUM AS LAND REVENUE" AND WHAT EFFECT DOES IT CREAT IF ANY SUCH SUM WOULD BE RECOVERD UNDER ANY NAME OTHERWISE.......?????