Extent of special provisions of recovery taxes

Extent of special provisions of recovery taxes.--

1. (1) The provisions of Sections 167 to 170 shall apply to such Municipalities to which they have been specially applied by the State Government, by notification, and on such application the provisions of Section 165 shall not apply in respect of such Municipality.
2. (2) The State Government may by a like notification, suspend the operation of Section 167 to 170 in respect of Municipality and from such date as may be specified therein, and on and from the due date so specified every amount due on account of any tax therefore recoverable under the said section shall be recoverable on application to a Magistrate in the manner provided in Section 165.