Demand for payment of property tax and appeal against such demand

(1) If the property tax, including penalty leviable under this Chapter, is not paid after it has become due, the City 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) pay the sum demanded in the notice; or
   • (b) prefer 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 the prescribed penalty and interest and in such manner as may be prescribed.
2. (3) Notwithstanding anything contained in this Chapter, the 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 authorities as may be prescribed. Provided that the 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 City Corporation or adjusted against any other pending property taxes or penalties or cesses or interest or other levies.
3. (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 Commissioner or the authorized officer 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.
4. (5) If, for any reason the distraint, or a sufficient distraint of the defaulter's property cannot be effected, the 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, may be recovered: Provided further that any surplus amount available from the sale proceeds of the immovable properties after satisfying the all the demand dues together with sums incurred in doing the sale of the immovable property, shall be returned to the owner: