Authorities competent to collect tax, etc.

15. (1) The tax under section 12 shall be collected — (a) in the Cantonment of Ahmedabad, by the Collector of Ahmedabad ; and (b) in other urban areas, by the respective local authorities concerned : Provided that where a local authority is not for the time being levying a property tax or where a local authority has made a default in the collection of the tax or payment thereof to the State Government, the State Government may by order direct that the tax shall be collected by the Collector. (2) The collection of the tax (including any penalty) under this Act shall be made- (a) in the Cantonment of Ahmedabad, as an arrear of land revenue; (b) in any other urban area, in the same manner in which the property tax is collected in that area under the relevant local authority law or where a direction under clause (6) of sub-section (1) has been issued in such manner as may be prescribed. (3) The collection of the tax and the recovery of penalty under this Act on behalf of any local authority shall be made by the appropriate authority appointed to collect the property tax on behalf of such local authority under the law under which the local authority is constituted. (4) The local authority shall, in respect of the cost of collection of the tax, be entitled to such rebate as may be prescribed, and different rates of rebate may be provided for different urban areas.