(1) When any tax or fee or any other sum has become due, a panchayat shall with

1. (1) When any tax or fee or any other sum has become due, a panchayat shall with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the amount due from him, specifying the date on or before which the amount shall be paid. Procedure for abolishing or varying a tax. Publication of sanctioned rules with notice. Recovery of taxes and other dues. 1993 : Guj. 18] Gujarat Panchayats Act, 1993. 83 (2) If any person fails to pay any tax or fee or any other sum due from him to a panchayat under this Act or the rules on or before the specified date of payment, he shall pay to the panchayat by way of penalty in addition to the tax, fee or sum, as the case may be, an amount equal to one per cent. of the amount of the tax or fee or sum, as the case may be, for each complete month during the time he continues to make default in the payment of tax, fee or sum, as the case may be. (3) In the case of a person who is a defaulter under sub-section (2) the panchayat shall cause a writ of demand in the prescribed form to be served on such person. (4) The presentation of every bill under sub-section (1) and the sevrvice of every writ of demand under sub-section (2) shall be affected by an officer or servant of the panchayat in this behalf— (a) by giving or tendering the bill or writ to the person to whom it is addressed; or (b) if such person is not found, by leaving the bill or writ at his last known place of abode, if within the area of jurisdiction of the panchayat, or by giving or tendering the bill or writ to some adult male member or servant of his family; or (c) if such person does not reside in the area of jurisdiction of the panchayat and his address elsewhere is known to the officer directing the issue of the bill or writ then forwarding the bill or writ to such person by registered post, under cover bearing the said address; or (d) if note of the means aforesaid be available, then causing the bill or writ to be affixed on some conspicuous part of the building or land, if any, to which the bill or writ relates in the presence of at least two panchas. (5) If the sum for which a writ of demand has been served is not paid within thirty days from the date of such service, the panchayat may levy such sum by distraint and sale of the movable property of the defaulter in the prescribed manner. (6) Fees for— (a) every writ of demand issued under sub-section (2); (b) every writ of demand made under sub-section (3); (c) the cost of maintaining any livestock seized under sub-section (5) shall be chargeable at such rates as may be prescribed. (7) Notwithstanding anything contained in the foregoing sub-sections any tax or fee payable on demand in accordance with the rules shall be recoverable in such manner as may be prescribed. (8) If a panchayat is unable to recover a tax or fee or other sum (including penalty) due to it as aforesaid, it shall be recoverable as an arrear of land revenue. (9) If a panchayat fails to recover any tax, fee or any sum due to it, or neglects to take action under sub-sections (2) and (5) of this section, the competent authority may apply to the Collector to recover the same as an arrear of land revenue. (10) On receipt of such application the Collector shall, after holding such inquiry as he thinks fit, proceed to recover the sum as an arrear of land revenue unless such sum is, under section 217 directed to be written off.

the least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the amount due from him, specifying the date on or before which the amount shall be paid. Procedure for abolishing or varying a tax. Publication of sanctioned rules with notice. Recovery of taxes and other dues.

1993 : Guj. 18] Gujarat Panchayats Act, 1993. 83

1. (2) If any person fails to pay any tax or fee or any other sum due from him to a panchayat under this Act or the rules on or before the specified date of payment, he shall pay to the panchayat by way of penalty in addition to the tax, fee or sum, as the case may be, an amount equal to one per cent. of the amount of the tax or fee or sum, as the case may be, for each complete month during the time he continues to make default in the payment of tax, fee or sum, as the case may be.
2. (3) In the case of a person who is a defaulter under sub-section (2) the panchayat shall cause a writ of demand in the prescribed form to be served on such person.
3. (4) The presentation of every bill under sub-section (1) and the sevrvice of every writ of demand under sub-section (2) shall be affected by an officer or servant of the panchayat in this behalf—
   • (a) by giving or tendering the bill or writ to the person to whom it is addressed; or
   • (b) if such person is not found, by leaving the bill or writ at his last known place of abode, if within the area of jurisdiction of the panchayat, or by giving or tendering the bill or writ to some adult male member or servant of his family; or
   • (c) if such person does not reside in the area of jurisdiction of the panchayat and his address elsewhere is known to the officer directing the issue of the bill or writ then forwarding the bill or writ to such person by registered post, under cover bearing the said address; or
   • (d) if note of the means aforesaid be available, then causing the bill or writ to be affixed on some conspicuous part of the building or land, if any, to which the bill or writ relates in the presence of at least two panchas.
4. (5) If the sum for which a writ of demand has been served is not paid within thirty days from the date of such service, the panchayat may levy such sum by distraint and sale of the movable property of the defaulter in the prescribed manner.
5. (6) Fees for—
   • (a) every writ of demand issued under sub-section (2);
   • (b) every writ of demand made under sub-section (3);
   • (c) the cost of maintaining any livestock seized under sub-section (5) shall be chargeable at such rates as may be prescribed.
6. (7) Notwithstanding anything contained in the foregoing sub-sections any tax or fee payable on demand in accordance with the rules shall be recoverable in such manner as may be prescribed.
7. (8) If a panchayat is unable to recover a tax or fee or other sum (including penalty) due to it as aforesaid, it shall be recoverable as an arrear of land revenue.
8. (9) If a panchayat fails to recover any tax, fee or any sum due to it, or neglects to take action under sub-sections (2) and (5) of this section, the competent authority may apply to the Collector to recover the same as an arrear of land revenue.
9. (10) On receipt of such application the Collector shall, after holding such inquiry as he thinks fit, proceed to recover the sum as an arrear of land revenue unless such sum is, under section 217 directed to be written off.