To ensure payment and recovery of its tax dues, the Municipality shall, by Regulations

regulations, provide for- regarding payment and recovery of tax.

1. (a) issue of notice of demand, charging of notice fee, levy of interest of delayed payment at a rate as may be specified, and the amount of penalty therefore,
2. (b) issue of warrant for attachment, distress, and sale of movable property for recovery of tax dues,
3. (c) attachment and sale of immovable property for recovery of tax dues, and
4. (d) Recovery of dues from a person about to leave the Municipal area. 160. (1) For the purpose of recovery of property tax on any land or building from Requirement of any occupier, the Chief Municipal Executive Officer Municipal Executive Officer payment of rent by shall, notwithstanding anything contained in any State law relating to premises occupier towards tax tenancy or any other law for the time being in force, cause to be served on such due on land or occupier a notice requiring him to pay to the Municipality any rent due, or falling building. due, from him in respect of the land or the building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section.

1. (2) Such notice shall operate as an attachment of such rent unless the portion of the sum due shall have paid and satisfied, and the occupier shall be entitled to credit in account with the person to whom such rent is due, any sum paid by him to the Municipality in pursuance of such notice: Provided that if the person to whom such rent is due is not the person primarily liable for payment of the tax on land or building, he shall be entitled to recover from the person primarily liable for payment of such tax any amount for which credit is claimed.
2. (3) If any occupier fails to pay to the Municipality any rent due or falling due which he has been required to pay in pursuance of a notice served upon him as aforesaid, the amount of such rent may be recovered from him by the Municipality as an arrear of tax under this Act. 161. ( 1) If any money is due under this Act from the owner of any land or Recovery of property building on account of tax on such land or building or any other tax, expense or tax on land and charge recoverable under this Act, and if the owner of such land or building is building or any other unknown or the ownership thereof is disputed, the Municipal Executive Officer tax or charge when may publish twice, at an interval of not less than two months, a notification of owner of land or such dues interval of not less than two months, a notification of such dues and building is unknown of sale of such land or building for realization thereof, and may, after the expiry or ownership is of not less than one month from the date of last publication of such notification, disputed. unless the amount recoverable last publication of such notification, unless the amount recoverable is paid, sale such land or building by public auction to the highest bidder, who shall deposit, at the time of sale, twenty-five per cent of the purchase money, and the balance thereof within thirty days of the date of sale. Such notification shall be published in the Official Gazette and in local Newspapers and by displaying on the land or the building concerned.
3. (2) After deducting the amount due to the Municipality as aforesaid, the surplus sale proceeds, if any, shall be credited to the Municipal Fund and may be paid, on demand, to any person who establishes his right thereto to the satisfaction of the Chief Municipal Executive Officer/ Municipal Executive Officer or a court of competent jurisdiction.
4. (3) Any person may pay the amount due at any time before the completion for the sale, whereupon the sale be abandoned. Such person may recover such amount by a suit in a court of competent jurisdiction from any person beneficially interested in such land or building. 162. (1) When any sum is due from any person on account of- Power of Chief Municipal Executive
   • (a) Tax on advertisements other than the advertisements published in Officer/Municipal Newspapers. Or Executive Officer to
   • (b) any other tax, fee or charge liveable under this Act, the Chief Municipal prosecute or serve Executive Officer/ Municipal Executive Officer may either prosecute such notice of demand. person, if prosecution lies under the provisions of this Act, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or in such other Form as the Chief Municipal Executive Officer/ Municipal Executive Officer may deem fit.
5. (2) The provisions of section 159 shall apply mutatis mutandis, to every such recovery of sum due.