Demand for payment of property tax and appeal against such demand

(1) If the property tax including penalty leviable under sub- section (5) of section 112A is not paid after it has been become due, the corporation may cause to be served upon the person liable for payment of the same a notice of demand in such form as may be prescribed.

1. (2) If the person to whom a notice of demand has been served under sub-section (1) does not, within thirty days from the service of such notice of demand either,-
   • (a) pays the sum demanded in the notice; or
   • (b) prefers an appeal under sub-section (3) against the demand, he shall be deemed to be in default and thereupon such sum shall be recovered along with such penalty and in such manner as may be prescribed.
2. (3) Notwithstanding anything contained in sections 61A or 62 or 444, any person disputing the claim in the notice of demand served under sub- section (1), may within thirty days after the service of such notice, appeal in such manner subject to such conditions and to such authority as may be prescribed.]

¹ Substituted by Act 31 of 2001 w.e.f. 19.11.2001.