Recovery of rent on land

(1) Where any sum is due on account of rent or property tax from a person to the municipal council in respect of land vested in, or entrusted to the management of, the municipal council, the municipal council may apply to the Deputy Commissioner to recover any arrear of such rent or property tax as if it were an arrear of land revenue. (2) The Deputy Commissioner on being satisfied that the sum is due shall proceed to recover it as an arrear of land revenue. (3) Any officer or employee of the municipality who fails to collect property tax dues under assessment of property tax or any financial causes to the municipality, shall be fined upto Rs. 50,000 in each case and may also be punished with simple imprisonment for fifteen days.