Power of Commissioner to execute work after giving notice to the person

executed after giving such person an opportunity of executing the same within such time as may be specified by him for this purpose.

1. (2) The expenses incurred or likely to be incurred by the Commissioner in the execution of any such work shall be payable by the said person and the expenses incurred by the Commissioner in connection with the maintenance of such work or the enjoyment of amenities and conveniences rendered possible by such work, shall be payable by the person or persons enjoying such amenities and conveniences.
2. (3) The expenses referred to in sub-section (2), shall be recoverable from the person or persons liable therefor as an arrear of tax under this Act.