Recovery of taxes

Recovery of taxes

1. (1) Any tax or other sum due to the Corporation under this Act or any rule, bye-law, regulation or order made under it, may be recovered by the Commissioner
   • (a) by distraint and sale of the moveable property of the person liable to pay such tax or sum; or
   • (b) by attachment and sale of the immovable property of such person; or
   • (c) by the appointment of a receiver of the income of any immovable property of such person; or
   • (d) as arrears of land revenue under the law for the time being in force.
2. (2) Every person who is liable to pay any tax or other sum under this Act shall pay the same to the Commissioner at the Corporation office, or to such other person as the Commissioner may appoint in this behalf, within the time specified by or under this Act in that behalf.
3. (3) Where any tax or other sum due to the Corporation is not paid as provided in sub-section (2), the Commissioner shall serve upon the person liable to pay the same a notice of demand in the prescribed form before taking any of the measures referred to in sub-section
4. (1) for its recovery.