Chapter IX RECOVERY OF MUNICIPAL CLAIMS.

Where the warrant is addressed outside the municipal borough, the chief officer may by endorsement direct the officer or Registrar of the Court of Small Causes of Ahmedabad to whom the warrant is addressed, to sell the property distrained or attached; in such case it shall be lawful for such officer or Registrar to sell the property and to do all things incidental to the sale in accordance with the provisions of section 134, and to exercise the powers and perform the duties of the chief officer under sub-sections (1) and (2) of section 134 in respect of such sale except the power of suspending the warrant. Such officer or Registrar shall, after deducting all costs of recovery incurred by him, remit the amount recovered under the warrant to the chief officer by whom it was issued who shall dispose of the same in accordance with the provisions of section 134.

Fees for every notice issued under sub-section (3) of section 132, every warrant issued under sub-section (1) of section 133 or distress or attachment made under sub-section (4) of the said section, and the maintenance of any livestock seized under the said sub-section shall be chargeable at the rates respectively specified in that behalf in the rules of the municipality and shall be included in the costs of recovery to be levied under section 133.

Summary proceedings may be taken against persons, about to leave the borough. (1) If the chief officer shall at any time have reason to believe that any person from whom any sum recoverable under the provisions of this Chapter is due or is about to became due, is about to remove himself from the municipal borough, the chief officer may direct the immediate payment by such person of the sum so due or about to become due by him and cause a bill for the same to be presented to him.

(2) If, on presentation of such bill, the said person does not forthwith pay the sum due or about to become due by him, the amount shall be leviable by distress and sale of the moveable property or the attachment and sale of the immovable property of the defaulter in the manner hereinbefore prescribed, except that it shall not be necessary to serve upon the defaulter any notice of demand and the chief officer's warrant for distress and sale may be issued and executed without any delay.

(1) Appeals against any claim included in a bill presented under sub-section (1) of section 132 may be made to any Judicial Magistrate or Bench of such Magistrates by whom under the direction of the Session Judge such class of cases is to be tried.

(2) No such appeal shall be entertained unless-

(a) the appeal is brought within fifteen days next after the presentation of the bill complained of; and

(b) in the case of a tax on buildings or land or both, an application in writing, stating the grounds on which the claim of the municipality is disputed, has been made to the executive committee within the time fixed in the notice given under section 108 or 109 of the assessment or alternation thereof, according to which the bill is prepared, and

(c) the amount claimed from the applicant has been deposited by him in the municipal office.

(3) The decision of the Magistrate or Bench of Magistrate in any appeal made under sub-section (1) shall, at the instance of either party, be subject to revision by the Court to which appeals against the decision of such Magistrate or Bench ordinarily lie.

Entries in the assessment list and taxes and decisions to be final. (1) Every entry in the assessment list made under the provisions of this Act against which no objection is made as hereinafter provided, and the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinafter provided, and, subject to the provisions of sub-section (3) of section 138, the decision of the Magistrate or Bench of Magistrates upon any appeal shall be final.

(2) Effect shall be given by the chief officer to every decision of the said Magistrate or Bench of Magistrates on any appeal or any decision in revision on such appeal against any such entry or tax.

Liability of land, buildings, etc., for taxes. All sums due on account of any tax imposed on lands or, buildings or both shall, subject to prior payment of land-revenue, if any, due to Government thereupon be a first charge upon the buildings or land, in respect of which such tax is leviable and upon the moveable property, if any, found within or upon such buildings or land, and belonging to any person liable for such tax:

Provided that no arrears of any such tax shall be recovered from any occupier who is not the owner if such arrears have been due for more than one year or for a period during which such occupier was not in occupation.

Receipts to be given for all payments. For all sums paid on account of any tax under this Act, a receipt stating the amount, and the tax on account of which it has been paid shall, be tendered by the person receiving such payment.

Certain amounts to be recovered as arrears of land revenue. Where any amount referred to in sub-section (1) of section 132 has become due and cannot be recovered under the foregoing provisions of this Chapter by reason of the person liable for the payment thereof being outside the State of Gujarat or his not having any or sufficient property in the State, and such person has property outside the State, then such amount shall be recoverable as an arrears of land revenue and the provisions of the Revenue Recovery Act, 1890 shall apply to the recovery thereof.

(1) The Finance Commission shall review the financial position of the municipalities and make recommendations to the Government as to-

(a) the principles which should govern-

(i) the distribution between the State and the municipalities of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them and the allocation between the municipalities at all levels of their respective shares of such proceeds;

(ii) the determination of the taxes duties, tolls and fees which may be assigned to, or appropriated by, the municipalities;

(iii) the grants-in-aid to the municipalities from the Consolidated Fund of the State;

(b) the measure needed to improve the financial position of the municipalities;

(c) any other matter referred to the Finance Commission in the interest of sound finances of the municipality.

(2) Every recommendation made by the Finance Commission together with an explanatory memorandum as to the action taken thereon shall be laid before the State Legislature.