Authorities competent to levy and collect Urban Immovable Property tax and the manner of such levy and collection.

(1) The Urban Immovable Property tax shall be collected—(a) in the areas within the limits of a municipality to which this Part extends under section 20, by the municipality concerned, notwithstanding any law under which such municipality is constituted.(b) in the area of the Cantonment of Ahmedabad, by the Collector of Ahmedabad and in the areas of the Cantonments of Poona and Kirkee, by the Collector of Poona.(2) The collection of the Urban Immovable Property tax shall be made(a) in any area within the limits of a municipality in the same manner in which the property tax collected in the said area, and(b) in the areas of the Cantonments of Ahmedabad, Poona and Kirkee, as an arrear of land revenue:Provided that if in any area within the limits of a municipality no property tax is levied by the municipality concerned, the Urban Immovable Property tax, shall be collected in such manner as may be prescribed.