Act.

Procedure to be followed by Commissioner on conviction of a person under section 421. — (1) When any person has been convicted under section 421, the Commissioner may—

1. (a) by a notice, require such person to remove the overhanging structure, encroachment or obstruction and where necessary, to restore the street, drain, or channel to the condition it was in before the encroachment; and
2. (b) if the requirement is not complied with within the time fixed in the notice, have the required act done by his subordinate officers at the expense of such person and recover the cost of the required act from such person as an arrear of tax under Chapter XII of this Act.