Save as otherwise provided in this Act, any tax levied under this Act may recovery of

be recovered in accordance with the following procedure and in such manner as taxes under the may be determined by regulations :- Act.

1. (a) by presenting a bill, or
2. (b) be serving a notice of demand, or
3. (c) by distraint and sale of a defaulter's movable property, or
4. (d) by attachment and sale of a defaulter's immovable property, or
5. (e) in the case of property tax on any land or building, by attachment of rent due in respect of such land or building, or
6. (f) By a certificate under any law for the time being in force regulating the recovery of any dues as public demand. 157. (1) Save as otherwise provided in this Act, any tax levied under this Act Time and manner of shall be payable on such date, in such number of instalments, and in such payment of taxes. manner, as may be determined by regulations.

1. (2) If any amount due is paid on or before the date referred to in sub-section (I), a rebate of five per cent of such amount shall be allowed. 158. (1) When any tax has become due, the Chief Municipal Executive Officer/ Presentation of bill. Municipal Executive Officer shall cause to be presented to the person liable for the permanent thereof a bill for the amount due : provided that no such bill shall be necessary in the case of-
   • (a) a tax on advertisements,
   • (b) a tax on tourists and congregations, and
   • (c) atoll: Provided further that for the purpose of recovery of any tax by the preparation and presentation of a bill or notice of demand and the collection of tax in pursuance thereof, the Empowered Standing Committee may, with the approval of the Municipality, entrust the work tony agency under any law for the time being in force, or to any other agency, on such terms and conditions as may be specified by regulations. Explanation I. - A bill shall be deemed to be presented under this section if it is sent by post under certificate of posting or by courier agency or be electronics mail to the person liable for payment of the amount included in the bill, and, in such case, the date of certificate of posting, or the date on which it is delivered by date of certificate or by electronic mail shall be deemed to be the date of presentation of the bill to such person. Explanation Il. - “courier agency" shall mean any agency engaged in door delivery of time-sensitive documents, utilizing the services of a person, either directly or indirectly, to carry such documents. Explanation III. - “electronic mail" shall include-mail or facsimile transmission.
2. (2) Every such bill shall specify the particulars of the tax and the period to which the bill relates.