Declaration of assets etc

Every councillor referred to in sub-section (1) of section 8 shall, not later than one month after the commencement of his term of office and in the same month of each succeeding year, file with the Mayor a declaration of all assets owned by him and any member of his family. Such declaration shall form part of the corporation records. In the Principal Act, in section 156,- (i) in sub-section (1), for the word and figures “section 148”, the numbers and word “section 144” shall be substituted. (ii) in sub-section (3), the following provisos shall be inserted at the end, namely:- “Provided that any person seeking to file an appeal shall deposit fifty percent of the demanded amount with the Corporation. Provided further that in case of appeal being successful resulting in refund either in part or in full of the already deposited amount, the same shall be immediately refunded by the Corporation or adjusted against any other pending or future property taxes or penalties or cesses or interest or other levies.” (iii) the following shall be inserted after sub-section (3) and the provisos so inserted above, namely:- “(4) If the person to whom a notice of demand has been served under sub-section (1) does not pay the tax within thirty days from the service of such demand, in the absence of any stay issued by the Appellate Authority on the demand notice, the Chief Commissioner may recover by distraint under his warrant and sale of such movable property of the defaulter or if the defaulter is the occupier of the building by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of tax together with the warrant fee and distraint fee and with such further sums as will satisfy the probable charges, that may be incurred in connection with the detention and of the sale of property so distrained. (5) If, for any reason the distraint, or a sufficient distraint of the defaulter's property cannot be effected, the Chief Commissioner may attach the bank account or the immovable property of the defaulter in such manner as may be prescribed, till the recovery of the property tax due: Provided that in case of non-payment of the demanded dues even after sixty days from the date of attachment of the immovable properties, the same may be recovered by the distress sale of the immovable properties so attached. In doing so the demand dues together with the warrant fee and with such further sums as will satisfy the probable charges that may be incurred in connection with distress sale of the immovable property so attached. Provided further that the Chief Commissioner may prosecute the defaulter before a competent court.”