Recovery of taxes and other dues.

200. Recovery of taxes and other dues. - (1) When any tax, cess, rate or fee becomes due, Grama Panchayat shall, with the least practicable delay, cause to be presented to the person liable for the payment there of a bill for the amount due from him, specifying the date on or before which amount shall be paid. (2) If any person fails to pay any tax or fee or any other sum due to the Grama Panchayat under this Act or the rules or bye -laws on or before the specifie d date of payment the Grama Panchayat shall cause a notice of demand in the prescribed form to be served on the defaulter. (3) The presentation of every bill under sub -section (1) and the service of every notice of demand under sub -section (2), shall be e ffected by the 1[Panchayat Development Officer ]1 or an officer duly authorised by him in this behalf, - (a) by giving or tendering the bill or notice to the person to whom it is addressed; or (b) if such person is not found, by leaving the bill or notic e at his last known place of abode, if within the limits of the panchayat area or by giving or tendering the bill or notice to some adult member or servant of his family; or (c) if such person does not reside within the limits of the panchayat area and h is address elsewhere is known to the person directing the issue of the bill or notice, then by forwarding the bill or notice to such person by registered post, under cover bearing the said address; or (d) if none of the means aforesaid be available then by causing the bill or notice to be affixed on some conspicuous part of the building or land, if any, to which the bill or notice relates. (4) If the tax, rate, fee or other amounts for which a notice o f demand has been served is not paid within thirty days from the date of such service, the Grama Panchayat may recover the amount due along with a penalty of ten percent of the sum due, by the distraint and sale of the movable property of the defaulter in the prescribed manner. (5) Fees for, - (a) every distraint made under sub -section (4); (b) every notice of demand issued under sub -section (2); (c) the cost of maintaining any live -stock seized under sub -section (4), shall be chargeable at such rates as may be prescribed. (6) Notwithstanding anything contained in the foregoing sub -sections, any tax ,rate or fee payable to a Grama panchayat shall be recoverable as an arrears of land revenue. 1[(7) Recovery of taxes due to the Gram Panchayat exclud ing the arrears in sub-section (6), shall be primary obligation of the panchayats and where such recovery falls short of eighty percent of the tax recoverable the panchayat shall, investigate the reason for such shortfall and take necessary action ]1 1. Ins erted by Act 44 of 2015 w.e.f. 25.02.2016.