Casual vacancies how to be filled.

(1) The Commissioner shall, at the time and in the manner prescribed in rule 13, give public notice of a day, not being less than fifteen days from the publication of such notice, on or before which complaints against the amount of any rateable value entered in the 5 [ assessment-book ] will be received in his office. (2) In every case in which any premises have for the first time been entered in the assessment-book as liable to the payment of property taxes, or in which the rateable value of any premises liable to such payment has been increased, the Commissioner shall, as soon as conveniently may be after the issue of the public notice under sub-rule (1), give a special written notice to the owner or occupier of the said premises specifying the nature of such entry and informing him that any complaint against the same will be received in his office at any time within fifteen days from the service of the special notice. 16. (1) Every complaint against the amount of any rateable value entered in the assessment-book or against the mention of the name of any person as primarily liable for the payment of property taxes 6 [ or against any entry indicating the use of any building or land or premises ] or against the treatment of any building or land as liable to be assessed to the general tax must be made by written application to the Commissioner, which shall be left at his office on or before the day or the latest day fixed in this behalf in the public or special notice aforesaid. (2) Every such application shall set forth briefly but fully the grounds on which the valuation is complained against. 17. The Commissioner shall cause all complaints so received to be registered in a book to be kept for this purpose and shall give notice in writing, to each complainant, of the day, time and place when and whereat his complaint will be investigated. 18. (1) At the time and place so fixed, the Commissioner shall investigate and dispose of the complaint in the presence of the complainant, if he shall appear, and, if not, in his absence. (2) For reasonable cause, the Commisioner may from time to time adjourn the investigation. (3) When the complaint is disposed of, the result thereof shall be noted in the book of complaints kept under rule 17 and any necessary amendment shall be made in accordance with such result in the assessment-book. 1[19. Entries required by clause (e) of rule 9 shall be made on the disposal of the complaint, if any, and thereupon the entries so made in the assessment-book, subject to such alterations as may thereafter be made therein under rule 5 or 20, shall be conclusive evidence as to the amount of the respective property tax leviable on the respective building, land or premises in the official year to which the assessment-book relates.] 20.(1) Subject to the provisions of sub-rule (2) the Commissioner may upon the representation of any person concerned or upon any other information at any time during the official year to which the assessment-book relates amend the same— (a) by inserting therein the name of any person whose name ought to be so inserted or any premises previously ommitted; (b) by striking out the name of any person not liable to the property tax; (c) by increasing or reducing the amount of any rateable value and of the assessment based thereupon; (d) by altering the assessment on any land or building 2[ or premises] which has been erroneously valued or assessed through fraud, accident or mistake; (e) by inserting or altering an entry in respect of any building erected, re-erected, altered, added to or reconstructed in whole or in part after the preparation of the assessment-book ; (f) by making or cancelling any entry exempting any premises from liability to any property tax. (2) Where any amendment is made under sub-rule (1) which has the effect of imposing on any person any liability for the payment of property taxes which would not be incurred but for such amendment or which has the effect of increasing the rateable value of any premises as stated in the assessment book, a special written notice as provided in sub-rule (2) of rule 15 shall be given by the Commissioner and, as far as may be, the procedure laid down in rules 16, 17 and 18 shall be followed. (3) Every such amendment shall be deemed to have been made, for the purpose of determining the liability or exemption of the person concerned in accordance with the altered entry, from the earliest day in the current official year when the circumstances justifying the amendment existed. 21.(1) It shall not be necessary to prepare a new assessment-book every official year. Subject to the provisions of sub-rule (2), the Commissioner may adopt the entries in the last preceding year’s book with such alterations as he thinks fit, as the entries for each new year: Provided that public notice shall be given in accordance with rules 13 and 15 every year and the provisions of the said rules and of rules 16 to 20, both inclusive, shall be applicable each year: 3 [Provided further that if the Commissioner adopts any entries in the last preceding year’s book with or without any alteration, the Commissioner shall, in respect of such adopted entries, give effect to every final appellate decision under Part III of Chapter XXVI for all official years subsequent to the official year to which such entries have been made by adopting them as aforesaid.] (2) A new assessment-book shall be prepared at least once in every four years. 1[21A. Whenever it is noticed by the Commissioner that a new building has been erected or a building has been rebuilt or enlarged or any building which was vacant has been reoccupied or the user of any building has been changed and that the person primarily liable for the property taxes on such building has failed to give notice as required by sub-rule (1) of rule 5, the Commissioner may, within a period of one year from the date on which the aforesaid relevant facts came to his notice, proceed to fix or refix the rateable value of such building and assess or reassess the property taxes on such building in accordance with the provisions of this Act and these rules with reference to the period commencing from the year during which the building was newly erected or the building was rebuilt or enlarged or was reoccupied or the change of user took place and accordingly the taxes so assessed may be levied, collected and recovered and the provisions of this Act and these rules shall so far as may be, apply to such levy, collection and recovery. 21B. Nothing in the foregoing provisions of this Chapter shall affect the preparation and completion of the assessment-book or of any part thereof or of any entry therein after the expiry of the year to which it relates, if such preparation or completion was not possible before the expiry of the year on account of any order of a court or any other competent authority, and the levy, collection and recovery of any tax based on such assessment-book, part or as the case may be entry shall not be called in question merely on the ground that the assessment-book, part, or, as the case may be, entry was not prepared or completed during the year to which it related. ] Special provisions regarding Tax on Vehicles, Boats and Animals. 22. (1) The tax on vehicles, boats and animals shall be leviable from the owner of or person having possession or control of any vehicle, boat or animal in respect of which the said tax is leviable : Provided that in the case of an animal generally used or employed in drawing any vehicle the tax in respect of such animal shall be leviable from the owner of, or the person having possession or control of, such vehicle, whether or not such animal is owned by such owner or person. (2) For the purposes of this rule, the person in whose name a motor vehicle is for the time being registered under the Motor Vehicles Act, 1939 shall, until the contrary is proved, be presumed to be the owner or person in possession or control of such motor vehicle. 23. (1) The Commissioner shall keep a book, in which shall be entered from time to time- (a) a list of the persons liable to pay any tax under rule 22; (b) a specification of the vehicles, boats and animals in respect of which the said persons are, respectively, liable to the said tax; (c) the amount of tax payable by each such person and the period for which it is payable; (d) the particulars of every composition made under section 144. (2) Any person whose name is entered in the said book, or the agent of any such person, shall be permitted,free of charge, to inspect and take extracts from any portion of the said book which relates to such person. (3) Any person not entitled under sub-rule (2) to inspect and take extracts from any portion of the said book, free of charge, shall be permitted to do so on payment of such fee as shall from time to time be prescribed in this behalf by the Commissioner with the approval of the Standing Committee. 24. (1) The owner of any premises let to or occupied by more than one person owning or having possession or control of vehicles, boats and animals liable to the payment of the tax on vehicles, boats and animals shall on or before the first day of April and the first day of October in each year furnish the Commissioner with, a written return signed by such owner of the name and address of each of the said persons, and of the animals, boats and vehicles owned by or in the possession or under the control of each of said persons kept upon such owner’s premises. (2) Every person who owns or has in his possession a vehicle, boat or animal liable to the payment of the tax on vehicles, boats and animals shall on or before the first day of April and the first day of October in each year or within fifteen days of the receipt of a special notice in this behalf from the Commissioner furnish the Commissioner with a written return, signed by such person and containing such information concerning the vehicle, boat or animal, if any, owned by or in the possession or under the control of such person as the Commissioner from time to time specifies by public notice. (3) Every such owner or person as is referred to in sub-rule (1) and sub-rule (2) respectively, shall be bound to make a true return to the best of his knowledge or belief, whether or not he is liable to the payment of the tax. 25.(1) Every person who becomes the owner or obtains possession or control of any vehicle, boat or animal in respect of which the said tax is leviable shall give notice in writing to the Commissioner within fifteen days after he has become the owner or has obtained possession or control of such vehicle, boat or animal, of the fact that he has become the owner or has obtained possession or control of such vehicle, boat or animal, as the case may be. (2) Every person who ceases to own or have possession or control of any vehicle, boat or animal in respect of which the said tax is leviable shall give notice in writing to the Commissioner of the fact that he has ceased to own or have possession or control of such vehicle, boat or animal. Such person shall in addition to any other penalty to which he may be liable, continue to be liable for the payment of the said tax leviable from time to time in respect of such vehicle, boat or animal until he gives such notice: Provided that nothing herein contained shall be held to diminish the liability to pay the said tax of the person who becomes the owner or obtains possession or control of such vehicle, boat or animal or affect the prior claim of the Commissioner on such vehicle, boat or animal for the recovery of any tax due in respect thereof. Special provisions relating to 1[* *] Tolls. 27. The Commissioner shall cause a table of the tolls for the time being leviable, specifying the amounts and the terms on which the liability to pay the toll may be compounded by periodical payments, to be printed in such language or languages as the Corporation may from time to time specify in this behalf, and to be affixed in a conspicuous position at every place at which the said tolls are levied. Collection of taxes. 30. Each of the property-taxes shall be payable in advance in half-yearly instalments on each first day of April and each first day of October. 31.(1) The tax on vehicles, boats and animals, including the tax payable under the proviso to clause (f) of sub-section (1) of section 143, shall be paid half-yearly in advance on each first day of April and each first day of October. If in any half-year a vehicle, boat or animal becomes liable to such tax, such tax shall be leviable thereon from the earliest day in the half-year on which such vehicle, boat or animal so becomes liable and the amount of tax leviable for such half-year shall be, if such earliest day occurs :- (a) in the first two months of such half-year, the whole tax for such half year; (b) in the third or fourth month of such half-year, two-thirds of the tax for such half-year; (c) in the last two months of such half-year, one-third of the tax for such half-year, provided that no tax shall be leviable for such half-year if such earliest day occurs within the last twenty days of such half-year. H-2002–29 (2) Notwithstanding anything in sub-rule (1), the Commissioner may, with the previous approval of the Corporation, by public notice declare that the tax payable in respect of such class of vehicles other than motor vehicles or in respect of such animals as are specified in the notice shall be payable yearly in advance on each first day of April and, in the event of such notice being given, if a vehicle or animal affected by such notice becomes liable to the tax during the course of the year, the tax shall be leviable thereon from the earliest day in such year, and the amount of tax leviable for such year shall be, if such earliest day occurs- (a) in the first quarter of such year, the whole tax for such year ; (b) in the second quarter of such year, two-thirds of the tax for such year; (c) in the third quarter of such year, one-half of the tax for such year ; (d) in the last quarter of such year, one-third of the tax for such year : Provided that no tax shall be levied for such year if such earliest day occurs within the last twenty days of such year. 32. (1) Every person who pays the tax on vehicles, boats and animals in respect of any vehicle shall be given a token or badge or disc indicating clearly the period for which the tax has been paid and bearing a distinctive number and shall at all times display such token, badge or disc prominently on such vehicle. (2) Any vehicle found in the City on which no such token, badge or disc is displayed may, if there is reason to believe that such vehicle is liable to the tax on vehicles, boats and animals and if the owner of such vehicle is not known or cannot be traced, be seized by any municipal officer authorised in this behalf by the Commissioner and detained. (3) If any person,within one month of the seizure of a vehicle under sub-rule (2) establishes his claim thereto to the satisfaction of the Commissioner, the Commissioner shall order such vehicle to be delivered to such person upon payment by such person of the amount of tax, if any, due and of such amount as the Commissioner may fix as the costs of seizure and detention. (4) If within the said period of one month the vehicle is not claimed by any person or if no claim made under sub-rule (3) is established to the satisfaction of the Commissioner, the vehicle may be sold by public auction and the proceeds of such sale, after deducting the tax, if any, due and all costs incurred on seizure, detention and sale, shall be delivered to any person who within six months of the sale establishes his claim there to or, if no such claim is received or established, shall be forfeited to the Corporation. (5) For every token, badge or disc given under sub-rule (1) a fee shall be payable of such amount as the Commissioner may, with the previous approval of the standing Committee, prescribe for each kind of token, badge or disc. 34. (1) Tolls shall be payable on demand. (2) Every person authorized by the Commissioner to demand tolls shall tender to every person on whom the demand is made a bill showing the amount of the toll and the rate at which it is claimed. 35. 2[Tolls] may be collected under the orders of the Commissioner by municipal of­ficers and servants appointed in this behalf or, if the Commissioner thinks fit, may with the approval of the Standing Committee, be framed by him for any period not exceeding one year at a time or be collected by or under the orders of any person whom the Commissioner, with the approval of the Standing Committee, appoints to be his agent for this purpose. 36. Theatre Tax shall be payable at the chief municipal office or at such other place or places as the Commissioner may from time to time appoint in this behalf at least twelve hours in advance of the commencement of the performance in respect of which the tax is due by the person responsible for the management of such performance. 37. The Commissioner may arrange with any person liable for the payment of Theatre Tax in repect of a series of performances intended to be given of any amusement or entertainment for the payment by such person in one amount for such series extending over not more than one month at a time in lieu of separate payments for each performance. 38. If the Theatre Tax is not paid in respect of any performance the Commissioner shall, by written notice, call upon the defaulter to pay the amount due within such period as may be specified in the notice and may, if the payment is not made within the specified period, recover the amount by distress and sale of the movable property or attachment and sale of the immovable property of the defaulter as if the amount were a property-tax due by him. 39. (1) When any property tax or tax on vehicles, boats and animals or any tax declared by or under this Act to be recoverable in the manner provided for a property tax or any instalment of any such tax shall become due, the Commissioner shall with the least prac­ticable delay, cause to be served on the person liable for the payment thereof a bill for the sum due. (2) Every such bill shall specify the period for which, and the premises, property, oc­cupation, vehicle, boat, animal or thing in respect of which the tax is charged and shall also give notice of the time within which an appeal may be preferred against such tax and of the consequences of default in payment as hereinafter provided. 40. (1) All the sums due for each period for all or any of the property taxes by any one person on account of one and the same property shall be charged to such person in one bill and shall be recoverable from him in the lump: Provided that nothing herein contained shall affect the liability of such person to any increased tax to which he may be assessed on account of the said property owing to a revision of the rateable value. (2) If any one person is liable for all or any of the said taxes on account of more properties than one, it shall be competent to the Commissioner to charge to such person in one or several bills as he shall thinks it, the several sums payable by him on account of such properties: Provided that if such person, by written notice to the Commissioner, request to be furnished with several bills, the Commissioner shall comply with such request in respect of all the said taxes for which such person becomes liable after receipt by the Commissioner of the notice. 41. (1) If the amount of tax for which any bill has been served as aforesaid is not paid into the municipal office or deposited with the Commissioner as required by sub-section (2) of section 406 within fifteen days from the service thereof, the Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in Form G or to the like effect. (2) For every notice of demand which the Commissioner causes to be served on any person under this section a fee which shall amount to eight annas if the amount of the bill does not exceed one hundred rupees and to eight annas for every hundred rupees or part thereof if the amount of the bill exceeds one hundred rupees shall be payable by the said person and shall be included in the costs of recovery. 42. (1) If the person on whom a notice of demand has been served under rule 41 does not within fifteen days from such service pay the sum demanded or show sufficient cause for non-payment of the same to the satisfaction of the Commissioner, and if no appeal 1[ is preferred or entertained ] against the said tax, as hereinafter provided, such sum, with all costs of the recovery, may be levied under a warrant in Form H or to the like effect, to be issued by the Commissioner, by distress and sale of the movable property of the defaulter or, the attachment and sale of the immovable property of the defaulter or if the defaulter be the occupier of any premises in respect of which a property-tax is due, by distress and sale of any movable property found on the said premises or, if the tax be due in respect of any vehicle, boat or animal by distress and sale of such vehicle, boat or animal in whomsoever’s ownership, possession or control the same may be. (2) If after the service of the notice of demand the amount of the said tax is paid but the fee for the notice is not paid the sum due on account of the said fee may be levied under a warrant in the Form H (mutatis mutandis) to be issued by the Commissioner in the same manner as if such sum were due on account of the tax. 43.(1) Where any property of a defaulter or any vehicle, boat or animal liable to be distrained or attached is situated within the City the warrant issued under rule 42 shall be addressed to an officer of the Corporation. (2) Where such property, vehicle, boat or animal is situate outside the City, the warrant shall be addressed to— (a) the Registrar, Court of Small Causes, 1[Ahmedabad], if such property, vehicle, boat or animal is situate in the City of 1[Ahmedabad]; (b) the Commissioner, if such property, vehicle, boat or animal is situate in a City; (c) the Chief Officer or the Vice-President if such property, vehicle, boat or animal is situate in a municipal borough or municipal district, respectively ; (d) the Executive Officer of the Cantonment if such property, vehicle, boat or animal is situate in a cantonment; (e) an officer of Government not lower in rank than a Mahalkari if such property, vehicle, boat or animal is situate elsewhere. (3) Any officer to whom a warrant is addressed under sub-rule (2) may endorse such warrant to a subordinate officer. 44.(1) It shall be lawful for the officer to whom a warrant for the distraint and sale of any moveable property issued under rule 42 is addressed or endorsed to break open at any time between sunrise and sunset any outer or inner door or window of any building in order to make any distress directed in the warrant, if he has reasonable ground for believing that such building contains property which is liable to seizure under the warrant, and if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance: Provided that such officer shall not enter or break open the door of any apartment appropriated for women, until he has given such women an opportunity to remove. (2) It shall also be lawful for such officer to distrain, whenever the same may be found, any property of the person named in the said warrant as defaulter, provided that the following property shall not be distrained, namely; (a) the necessary wearing apparel and bedding of the defaulter, his wife and children; (b) the tools of artizans; (c) if the defaulter is an agriculturist, his implements of husbandry, seed-grain and such cattle as may be necessary to enable the defaulter to earn his livelihood. 45.(1) When a warrant is issued under rule 42 for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge, and declaring that the property will be sold unless the amount due, with the costs of recovery, are paid into the municipal office within five days. (2) Such order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and upon a conspicuous part of the municipal office and also, when the property is land paying revenue to the 1[State] Government, in the office of the Collector of the district in which the land is situate. (3) Any transfer of a charge on the property attached or of any interest therein made without the written permission of the Commissioner shall be void as against all claims of the Corporation enforceable under the attachment. 46. (1) The officer charged with the execution of warrant of a distress shall forthwith make an inventory of the moveable property or vehicles, boats or animals which he seizes under such warrant, and shall at the same time give a written notice in Form I or in a similar form to the person in possession thereof at the time of seizure that the said property or vehicles, boats or animals will be sold as therein mentioned. 47.(1) Where the property seized is subject to speedy and natural decay or when the expense of keeping it in custody together with the amount to be levied is likely to exceed its value, the Commissioner shall at once give notice to the person in whose possession the property was, when distrained, to the effect that it will be sold at once, and shall sell it accordingly unless the sum due and the cost of recovery are paid forthwith. (2) If not sold at once under sub-rule (1) the property distrained or attached or, in the case of immovable property, a sufficient portion thereof may, after the expiry of the period stated in sub-rule (1) of rule 45, or named in the notice served under rule 46, as the case may be, be sold by public auction by order of the Commissioner, unless the warrant is suspended by him or the sum due and the costs of recovery are paid by the defaulter, and the Commissioner shall apply the proceeds or such part therof as shall be requisite in discharge of the sum due and of the costs of recovery. (3) The surplus, if any, shall be forthwith credited to the Municipal Fund, but, if the same be claimed by written application to the Commissioner within six months from the date of the sale, a refund thereof shall be made to the person in possession of the property at the time of the seizure or attachment and any surplus not claimed withn six months as aforesaid shall be the property of the Corporation. (4) Where the sum due and the costs of recovery are paid by the defaulter before a sale is effected, the property seized shall be returned to him and the attachment, if any, of immoveable property shall be deemed to have been removed. (5) Sales of the immovable property under this rule shall be held in the manner laid down in the standing orders. (6) After sale of the immovable property as aforesaid the Commissioner shall put the person declared to be the purchaser in possession of same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers. (7) It shall be lawful for the Commissioner on behalf of the Copporation to offer a nominal bid in the case of any immovable property put up for sale, provided the previous approval of the Standing Committee is obtained to such bidding. (8) The Commissioner may direct the removal from the immovable property by any police officer of any person who obstructs him in any action taken in pursuance of sub-rule (6) and may also use such force as is reasonably necessary to effect entry on the said property. 48.(1) When the warrant is addressed outside the City, the Commissioner may by endorsement direct the person to whom the warrant is addressed to sell the property distrained or attached; and in such case it shall be lawful for such person to sell the property and to do all things incidental to the sale in accordance with the provisions of rule 47 and to exercise the powers and perform the duties of the Commissioner under the said rule in respect of such sale, except the power of suspending the warrant. (2) Such person shall, after deducting all costs of recovery incurred by him, remit the amount recovered under the warrant to the Commissioner, who shall dispose of the same in accordance with the provisions of the said rule. 49.(1) In the case of 2[non-payment of or any toll on demand by any person authorized in this behalf by the Commissioner such person may seize any goods on] any vehicle or animal on which the toll is chargeable or any part of the burden of such vehicle or animal which is in his opinion of sufficient value to satisfy the demand together with the expenses incidental to the seizure, detention and eventual sale, if necessary, of such animal, goods, vehicle, burden or part thereof, and may detain the same. He shall thereupon give the person in possession of the vehicle, animal or thing seized, a list of the property together with a written notice in Form-I. (2) When any property seized is subject to speedy decay, or when the expense of keeping it together with the amount of the 3[* *] toll chargeable is likely to exceed its value, the person seizing such property may inform the person in whose possession it was that it will be sold at once; and shall sell it or cause it to be sold accordingly unless the amount of 3[* *] toll demanded and the expenses incidental to the seizure be forthwith paid. (3) If at any time before a sale has begun, the person from whose possession the property has been seized, tenders at the municipal office the amount of all expenses incurred and of the 3[* *] toll payable, the Commissioner shall forthwith deliver to him the property seized. (4) If no such tender is made the property seized may be sold, and the proceeds of such sale shall be applied in payment of such 4[toll], and the expenses incidental to the seizure, detention and sale. (5) The surplus, if any, of the sale proceeds shall be credited to the Municipal Fund, and may, on application made to the Commissioner in writing within six months next after the sale, be paid to the person in whose possession the property was when seized, and if no such application is made, shall become the property of the Corporation. (6) The expenses incidental to the seizure of any property under this rule shall be determined in such manner as the Commissioner may specify in this behalf but shall not in any case exceed ten per cent, of the amount of 3[* *] toll payable. 50. For every warrant issued, distraint or attachment made and for the maintenance of any animal seized fees shall be charged at such rates as the Corporation may from time to time specify with the sanction of the 5 [State ] Government and such fees shall be included in the costs of recovery. 51. The Commissioner may, in his discretion, remit the whole or any part of any fee chargeable under rule 41 or 50. 52.(1) Where a bill for any sum due on account of any property-tax is served upon an occupier of premises pursuant to sub-section (1) of section 140, the Commissioner may at the time of service or at any subsequent time cause to be served upon the occupier a notice requiring him to pay to the Corporation any rent due or falling due from him to the person primarily liable for the payment of the said tax to the extent necessary to satisfy the said sum due. (2) Such notice shall operate as an attachment of the said rent until the said sum due on account of property tax shall have been paid and satisfied, and the occupier shall be entitled to credit in account with the person to whom the said rent is due for any sum paid by him to the Corporation in pursuance of such notice. (3) If the occupier shall fail to pay to the Corporation any rent due or falling due which he has been required to pay in pursuance of a notice served upon him as aforesaid the amount of such rent may be recovered from him by the Corporation as if it were an arrear of property tax under section 140, provided that sub-section (3) of the said section shall not apply to such recovery. 53. (1) If the Commissioner shall at any time have reason to believe that any person from whom any sum is due on account of any tax other than 1[* *] a toll or Theatre Tax is about forthwith to remove from the City, the Commissioner may direct the immediate payment by such person of the sum so due by him and cause a bill for the same to be served on him. (2) If, on service of such bill the said person do not forthwith pay the sum due by him or show cause to the satisfaction of the Commissioner for not doing so the amount shall be leviable by distress and sale in the manner hereinbefore prescribed, except that it shall not be necessary to serve upon the defaulter any notice of demand, and the Commissioner’s warrant for distress and sale may be issued and executed without any delay. 54. Instead of proceeding against a defaulter by distress, attachment and sale as hereinbefore provided, or after a defaulter shall have been so proceeded against unsuccessfully or with only partial success, any sum due or the balance of any sum due, as the case may be, by such defaulter, on account of a tax may be recovered from him by suit in any Court of competent jurisdiction. 55. Notwithstanding anything contained in section 472, 473 and 474, a bill for any municipal tax may be served upon the person liable therefor by sending it by ordinary post, under certificate of posting, in a prepaid letter addressed to such person at his last known abode or place of busness in the city, and every bill so sent shall be deemed to have been served on the day following the day upon which the envelope or wrapper containing such bill was put in the post and, in proving such service, it shall be sufficient to prove that the envelope or wrapper containing the bill was properly addressed and put in the post under certificate of posting. Refunds. 56. (1) When any building or land or any portion of any premises which has been treated as a separate property for the purpose of assessment under any provision of this Act, has been vacant for not less than thirty consecutive days the Commissioner shall, subject to the provisions hereinafter contained, refund the amount of the water tax and conservancy tax, if any, paid for the number of days that such vacancy lasted. (2) When any building or land or any portion of any premises which has been treated as a separate property for the purpose of assessment under any provision of this Act, has been vacant for not less than sixty consecutive days the Commissioner shall, subject to the provisions hereinafter contained, refund two-thirds of the amount of the general tax, if any, paid for the number of days that such vacancy lasted: Provided that no refund of general tax shall be claimable in any case in which the Commissioner has sanctioned a drawback under the provisions of rule 11. Explanation.- For the purposes of this rule- (a) premises shall be deemed to be vacant only if they are unoccupied and unproductive of rent; (b) premises shall be deemed to be productive of rent if let to a tenant having a continuing right of occuption thereof, whether they are actually occupied by such tenant or not; (c) premises furnished or reserved by the owner for his own occupation whenever required shall be deemed to be occupied, whether they are actually occupied by the owner or not; (d) premises used or intended to be used for the purpose of any industry which is seasonal in character shall not be deemed to be vacant merely on account of their being unoccupied and unproductive of rent during such period or periods of the year in which seasonal operations are normally suspended; (e) a vacancy which has continued during the whole of the month of February shall be deemed to have continued for not less than thirty consecutive days. 57. (1) No refund of any property tax shall be claimed from the commissioner as aforesaid, unless notice in writing of the vacancy shall have been given by the person liable for the tax, or his agent, to the Commissioner. (2) No refund shall be paid by the Commissioner for any period previous to the day of the delivery of such notice unless the notice is given within seven days of the oc­currence of the vacancy, in which case refund shall be paid as from the date of the oc­currence of the vacancy. (3) When a vacancy continues from one period in respect of which property taxes, or any instalment thereof, are recoverable, into the next following period, no refund of any property tax shall be claimable from the Commissioner as aforesaid on account of such continued vacancy, unless notice thereof shall be given to the Commissioner as aforesaid within thirty days from the commencement of the said next following period and such notice of vacancy shall be required notwithstanding that notice of vacancy required to be given under sub-rule (1) was not given until after the expiry of the period in which the vacancy occurred. 58. No refund of water-tax shall be claimable in respect of premises with a separate water connection unless a written application shall have been made to the Commissioner to stop the water supply to the vacant premises. 59. It shall be in the discretion of the commissioner to disallow any claim for refund of any property tax unless application therefor is made to him in writing within thirty days after the expiry of the period to which the claim relates, accompanied by the bill served on the appicant for the amount of the tax from which the refund is claimed. 60. (1) If the tax leviable on any vehicle, boat or animal in respect of any half year has been paid and if during such half year such vehicle, boat or animal ceases to be kept within the City or, if kept outside, ceases to be used in the City or is destroyed or is otherwise rendered unfit for use or if such vehicle or boat has been under repairs or if such animal has been kept in any institution for the reception of infirm or disused animals or is certified by a Veterinary Surgeon to have become unfit for use and has not been used, the person who paid the tax leviable on such vehicle, boat or animal shall, subject to the provisions hereinafter contained, and on the Commissioner or any officer authorised by him being satisfied in this behalf, be entitled to receive from the Commissioner, if the period in such half year for which such vehicle, boat or animal has not been kept in the City or has not been used, on account of such vehicle, boat or animal being destroyed or rendered unfit for use or on account of such vehicle or boat being under repairs or such animal being kept in any institution for the reception of infirm or disused animals or such animal having been certified by a Veterinary Surgeon to have become unfit for use, is (a) not less than one hundred and seventy days, the full amount of the tax paid, (b) not less than one hundred and fifty days, three-fourths of the tax paid. (c) not less than one hundred and twenty days, two-thirds of the tax paid. (d) not less than ninety days, one-half of the tax paid. (e) not less than sixty days, one-third of the tax paid. No refund of the tax shall be granted if such period is less than sixty days. (2) When a notice has been given under sub-rule (2) of rule 31, this rule shall apply in respect of vehicles and animals affected by the notice as if for each of the periods specified therein, double the period so specified had been substituted. 61. (1) No refund of the tax shall be claimable from the Commissioner under rule 60 unless notice in writing of the occurrence of the circumstances giving rise to such claim or of the commencement of circumstances which may give rise to such claim has been given to the Commissioner by the person who paid the tax or his agent. (2) If such notice is not received by the Commissioner within three days of the oc­currence or commencement of the circumstances as aforesaid, the period previous to the date of the receipt of the notice shall be excluded in computing the period referred to in rule 60, for the purposes of granting any refund. (3) It shall be in the discretion of the Commissioner to disallow any claim for refund of the tax, unless application claiming such refund is made to him in writing before the expiry of fifteen days after the end of the half year to which the claim relates and is accompanied by the bill served on the applicant under rule 39 for the amount of the tax from which the refund is claimed or, if no bill was served, the official receipt for such amount. 62. Subject to the standing orders, not less than ninety per cent, of the 2[toll] paid on any goods shall be refunded if such goods are exported beyond the limits of the City within six months of payment: Provided that, (a) an application for refund shall be made within one week of the date of exportation : (b ) the amount due for refund shall not be less than five rupees; (c) in the case of goods which have broken bulk, prior intimation has been given to the officer specified in this behalf in the standing orders and the place or places of storage have been reported to him from time to time. 63. (1) The Commissioner shall refund the amount of the Theatre Tax paid in respect of a particular performance if he is satisfied, on the evidence placed before him and after such further inquiry, if any, as he may deem necessary. (a) that such performance did not actually take place and that the amount, if any, collected from intending spectators has been refunded in full; or (b) that the whole of the net proceeds of such performance are devoted to a public chariatable purpose and that the whole of the expenses of such performance do not exceed twenty one per cent of the gross receipts. (2) It shall be in the discretion of the Commissioner to disallow any claim for refund of the tax unless application claiming such refund is made to him in writing within three days of the day on which the intended performance in respect of which the tax was paid was due to take place or within seven days of the date of the performance, as the case may be. H-2002–30 CHAPTER IX Drainage And Drainage Works. 1. (1) Without the written permission of the Commissioner, no building, wall or other structure shall be newly erected and no street or minor railway shall be constructed over any municipal drain. (2) If any building, wall or other structure be so erected or, any street or minor railway be so constructed, the Commissioner may remove or otherwise deal with the same as he shall think fit, and the expenses thereby incurred shall be paid by the person offending. 2. (1 ) Without the written permission of the Commissioner, no building, wall or other structure shall be newly erected over any drain other than a municipal drain except as may be required under sub-rule (3). (2) If any building, wall or other structure be so erected, the Commissioner, after giving the offending person ten days, notice of his intention, may remove or otherwise deal with the same as he shall think fit, and the expenses thereby incurred shall be paid by the person offending. (3) The Commissioner may by notice in writing require the owner or occupier of any building or land to which access from a public street cannot be provided except by crossing an open municipal drain, channel, ditch or gutter to provide culverts or coverings over the said drain, channel, ditch or gutter of such form, size and materials and provided with such means of ventilation as may be specified in the said notice. (4) Every culvert or covering provided in accordance with sub-rule (3) shall be main­tained and kept free from obstructions by the said owner or occupier at his expense. 3. Except with the written permission of the Commissioner, and in conformity with such conditions as shall be prescribed by the Standing Committee generally in this behalf no drain shall be so constructed as to pass beneath any part of a building. 4. The Commissioner may, by notice in writing require the owner of any building in any street to put up and maintain in good condition proper and sufficient troughs and pipes for receiving and carrying the water from the roof and other parts of the building and for discharging the water so that it shall not fall upon any street or damage any street or other property vested in the Corporation. Drains of Private Streets and Drainage of Premises. 5. (a) The owner of a private street before commencing to construct a drain of such street to connect with a municipal drain shall submit to the Commissioner a plan of the street, bear­ing the signature of a licensed surveyor in token of the having been made by him or under his supervision, and drawn to such a convenient scale as the Commissioner shall require, and there shall be shown on such plan the position, course and dimensions of the proposed drain, with a section or sections thereof, and such other particulars in relation thereto as the Commissioner shall deem necessary and require, and no such drain shall be proceeded with without the approval in writing or contrary to the directions of the Commissioner; (b) the drain of such private street shall, at the expense of the owner or the street, be constructed of such size, material and description, and be branched into the municipal drain in such manner and form of communication in all respects, as the Commissioner shall direct; (c) the Commisssioner may, if he thinks fit, construct such part of such drain and such part of the work necessary for branching the same into the municipal drain as shall be in or under any public street or place vesting in the Corporation and, in such case, the expenses incurred by the Commissioner shall be paid by the owner of the private street. 6. If any court, yard or compound appurtenant to, or any passage giving access to, a building is not so formed, flagged, asphalted or paved, or is not provided with such works on, above or below its surface as to allow of the satisfactory drainage of its surface or sub-soil to a proper outfall, the Commisssioner may by written notice require the owner of the building to execute such works as may in the opinion of the Commissioner be necessary to remove the defect. Explanation.—This rule shall also apply in relation to any court, yard, compound or passage which is used in common by the occupiers of two or more buildings but is not a public street. 7. (1) No trade effluent shall be discharged from any trade premises into a municipal drain otherwise than in accordance with a written notice, hereinafter referred to as “a trade effluent notice” served on the Commissioner by the owner or occupier of the premises, stating. (a) the nature or composition of the trade effluent; (b) the maximum quantity of the trade effluent which it is proposed to discharge in any one day; and (c) the highest rate at which it is proposed to discharge the trade efflunent, and no trade effluent shall be discharged in accordance with such a notice until the expiration of period of two months, or such less time as may be agreed to by the Commissioner, from the day on which the notice is served on the Commissioner hereinafter referred to as “the initial period”. (2) Where a trade effluent notice in respect of any premises is served on the Commissioner, he may, at any time within the initial period, give to the owner or occupier, as the case may be, of those premises a direction that no trade effluent shall be discharged in pursuance of the notice until a specified date after the end of the initial period; and, in so far as the dis­charge of any trade effluent in accordance with the trade effluent notice requires the consent of the Commissioner in order to be lawful, the Commissioner may give that consent either unconditionally or subject to such conditions as he thinks fit to impose in respect to— (a) the drain or drains into which any trade effluent may be discharged in pursuance of the trade effluent notice; (b) the nature or composition of the trade effluent which may be so discharged; (c) the maximum quantity of any trade effluent which may be so discharged on any one day, either generally or into a particular drain; (d) the highest rate at which any trade effluent may be discharged in pursuance of the trade effluent notice, either generally or into a particular drain; and (e) any other matter with respect to which by-laws may be made under this Act; but any such condition as aforesaid shall be of no effect if and so far as it is inconsistent with any by-laws so made which are for the time being in force. 8. No person shall construct a cesspool— (a) beneath any part of any building, or within twenty feet, 1[of] any lake, tank, reservoir, stream, spring, or well; or (b) upon any site or in any position which has not been approved in writing by the Commissioner. 9. (1) Every drain and cesspool, whether belonging to the Corporation or to any other person, shall be provided with proper traps and coverings and with proper means of ventila­tion. (2) The Commissioner may, by written notice, require the owner of any drain or cess­pool not belonging to the Corporation to provide and apply to the said drain or cesspool such trap and covering and such means of ventilation as would be provided and applied if such drain or cesspool belonged to the Corporation. 10. No person shall, except with the permission of the Commissioner, pass or cause or permit to be passed by excrementitious matter into any cesspool made or used under the provisions of this Act or into any drain communicating with any such cesspool. 11. (1) Where any premises are without a water-closet, or privy, or urinal, or bathing or washing place or if the Commissioner is of opinion that the existing water-closet, or privy, or urinal, or bathing or washing place accommodation, available for the persons occupying or employed in any premises is insufficient, inefficient or on any sanitary grounds objectionable, the Commissioner may, by written notice, require the owner of such premises:— (a) to provide such, or such additional, water-closet, privy, urinal or bathing or washing place accommodation as he prescribes; (b) to make such structural or other alterations in the existing water-closet, privy, urinal, or bathing or washing place accommodation as he prescribes; or (c) to substitute water-closet accommodation for any privy accommodation. (2) Any requistion under sub-rule (1) may comprise any detail specified in sub-section (2) of section 178. 12. Where it appears to the Commissioner that any premises are, or are intended to be, used as a market, school or theatre or other place of public resort, or as a place in which persons exceeding ten in number are empoyed in any manufacture, trade or business or as workmen or labourers, the Commissioner may, by written notice, require the owner or occupier of the said premises to construct a sufficient number of water-closets or latrines or privies and urinals for the separate use of each sex and to cause the same to be kept in proper order and to be daily cleaned. 13. Where the Commissioner is of opinion that any privy is likely, by reason of its not being sufficiently detached from any building, to cause injury to the health of any person occupying such building, the Commissioner, with the previous approval of the Standing Committee, may, by written notice, require the owner or occupier of the premises in or on which such privy is situated either:— (a) to so close up such privy as to prevent any person using the same, and to provide in lieu thereof such water-closet or privy accommodation or such urinal accommoda­tion as the Commissioner may prescribe, or (b) to provide between and said privy and any portion of the said building such air-space, open to the sky and situate entirely within the limits of the said premises, as the Commissioner may prescribe. 14. (1) The owner or occupier of any premises on which there is a privy, shall — (a) have between such privy and any building or place used or intended to be used for human habitation, or in which any person may be or may be intended to be employed in any manufacture, trade or business, an air-space of atleast three feet in width and open to the sky; (b) have such privy shut off by a sufficient roof and wall, or fence, from the view of persons dwelling in the neighbourhood or passing by; (c) unless and except for such period as he shall be permitted by the Com­missioner as hereinafter provided to continue any existing door or trap-door, close up and not keep any door or trap-door in such privy opening on to a street: Provided that— (1) clause (a) shall not be deemed to apply to any privy in existence on the appointed day unless— (i) there is space available on the premises of the owner or occupier for the erection of a new privy conformably to the said clause; and (ii) the existing privy can be removed and a new one erected as aforesaid without destroying any portion of a permanent building other than the existing privy. (2) The Commissioner may permit the continuance for such period as he may think fit of any existing door or trap-door in a privy opening on to a street if a nuisance is not thereby created. 15. The owner or occupier of any premises on which there is a water-closet shall— (a) have such water closet divided off from any part of a building or place used or intended to be used for human habitation, or in which any person may be or may be intended to be employed in any manufacture, trade or business, by such means as the Commissioner shall deem sufficient; (b) have such water-closet in such a position that one of its sides at the least shall be an external wall; (c) have the seat of such water-closet placed against an external wall; (d ) cause such water-closet to be provided with such means of constant ventilation as the Commissioner shall deem adequate, by a window or other aperture in one of the walls of such water-closet opening directly into the external air, or by an air-shaft or by some other suitable method or appliance; (e) have such water-closet supplied by a supply-cistern and flushing apparatus and fitted with a soil-pan or receiver and such other appliances of such materials, size and description as the Commissioner shall deem necessary: Provided always that a cistern from which a water-closet is supplied shall not be used, or be connected with another cistern which is used for supplying water for any other purpose; (f) have flushing cisterns of such materials, size and description supplied with a constant and sufficient supply of water for flushing and cleaning the water-closet as the Commissioner may deem necessary.