Chapter XI COLLECTION OF TAXES OR FEES

1. (1) When any amount which,—
   • (a) by or under any provision of this Act, is declared to be recoverable in the manner provided by this Chapter, or
   • (b) not being payable on demand on account of a toll, is claimable as an amount or instalment on account of any tax 1[(not being a tax referred to in section 163)], or fee, which is imposed in the District, has become due, the Zilla Parishad shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due.
2. (2) Every such bill shall specify—
   • (a) the period for which, and
   • (b) the property, occupation or thing in respect of which, the sum is claimed, and shall also give notice of—
     • (i) the liability incurred in default of payment, and
     • (ii) the time within which an appeal may be preferred, as hereinafter provided, against such claim.
3. (3) If the sum for which any bill has been presented as aforesaid is not paid into the Zilla Parishad office, or to a person authorised by any rule in that behalf to receive such payments, within fifteen days from the presentation thereof or if no appeal against any claim included in a bill is made under section 175, the Zilla Parishad may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form set out in the Sixth Schedule, or to the like effect.

If the person liable for the payment of the said sum (being a sum to which the provisions of section 161 do not apply) does not, within fifteen days from the service of such notice of demand, either—

1. (a) pay the sum demanded in the notice, or
2. (b) show cause to the satisfaction of the Zilla Parishad or of such officer as the Zilla Parishad by rule may appoint in this behalf, why he should not pay the same, such sum with all costs of the recovery may be levied under a warrant caused to be issued by the Zilla

Parishad in the form set out in the Seventh Schedule or to the like effect by distress and sale of the

movable property of the defaulter.

Every warrant issued under section 167 shall be signed by the President causing the same to be issued, or by an officer authorised by the Zilla Parishad for that purpose.

1. (1) Where the property is in a District, the warrant shall be addressed to an officer of a Zilla Parishad.
2. (2) Where the property is in the limits of a municipal corporation, the warrant shall, subject to the provisions of sub-section (8), be addressed to the Municipal Commissioner of such corporation.
3. (3) Where the property is in the limits of a municipal borough, the warrant shall be addressed to the Chief Officer of the borough municipality.
4. (4) Where the property is within the limits of a municipality, the warrant shall be addressed to the president of the municipality.
5. (5) Where the property is in the jurisdiction of another Zilla Parishad, the warrant shall be addressed to the President of that other Zilla Parishad. The brackets, words and figures were inserted by Mah. 35 of 1963, s. 61.

112 The Maharashtra Zilla Parishads and Panchayat [1962 : Mah. V

Samitis Act, 1961

1. (6) Where the property is in a cantonment, the warrant shall be addressed to the Executive Officer of the cantonment.
2. (7) Where the property is not within the limits of such corporation or a municipal borough, municipality, cantonment, the warrant shall be addressed to a Government officer specified by the State Government in this behalf.
3. (8) Where the property is in Greater Bombay, the warrant shall be addressed to the Registrar of the Court of Small Causes of Bombay : Provided that, such Municipal Commissioner, Chief Officer, Executive Officer, President, Government officer or Registrar, may endorse such warrant to a subordinate officer.

Any officer to whom a warrant is addressed by endorsement or otherwise may, if the warrant contains a special order authorising him in this behalf, but not otherwise, break open at any time between sunrise and sunset any outer or inner door or window of a building in order to make the distress directed in the warrant, if he has reasonable grounds for believing that such building contains property which is liable to seizure under the warrant, and if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance : Provided that, such officer shall not enter or break open the door of any apartment appropriated

for women until he has given three hours’ notice of his intention and has given such women an

opportunity to remove themselves.

Such officer may detrain, wherever it may be found, any moveable property of the person named in the warrant as defaulter subject to the following conditions, exceptions and exemptions, namely :—

1. (a) the following property shall not be distrained, that is to say,—
   • (i) the necessary wearing apparel and bedding of the defaulter, his wife and children,
   • (ii) the tools of artisans, and
   • (iii) when the defaulter is an agriculturist, his implements of husbandry, seed-grain and such cattle as may be necessary to enable him to earn his livelihood;
2. (b) the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which, in the opinion of a person, authorised by or under section 168 to sign a warrant should not have been so distrained they shall forthwith be returned; and
3. (c) the officer shall on seizing the property forthwith make an inventory thereof, and shall, before removing the same, give to the person in possession thereof at the time of seizure a written notice in the form set out in the Eighth Schedule that the said property will be sold as shall be specified in such notice : Provided that, if after the property is distrained and before it has been removed, the sum due by the defaulter together with all costs, incidental to the notice, warrant and distress of the property is paid, the officer shall remove the distress.

(1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody together with the amount to be levied is likely to exceed its value, the President or officer by whom the warrant was signed shall at once give notice to the person in whose possession the property was when seized to the effect that it will be sold at once, and shall sell it accordingly, unless the amount named in the warrant is paid forthwith.

1. (2) If not sold at once under sub-section (1), the property seized or a sufficient portion thereof may, unless the warrant is suspended by the person who signed it, or the sum due by the defaulter together with all costs incidental to the notice, warrant and distress and detention of the property is paid, be, on the expiry of the time specified in the notice served by the officer executing the warrant, sold by public auction under the orders of the Zilla Parishad and the proceeds or such part thereof as

1962 : Mah. V] The Maharashtra Zilla Parishads and Panchayat 113

Samitis Act, 1961 shall be requisite, shall be applied in discharge of the sum due and of all such incidental costs as aforesaid.

1. (3) The surplus, if any, shall be forthwith credited to the district fund, notice of such credit being given at the same time to the person from whose possession the property was taken; but if the same be claimed by written application to the Zilla Parishad within one year from the date of the notice, a refund thereof may be made to such person. Any sum not claimed within one year from the date of such notice shall be the property of the Zilla Parishad.

When the warrant is addressed outside the District, the authority issuing the warrant may by endorsement require the Municipal Commissioner, the President or the officer or Registrar to whom the warrant is addressed to sell the property distrained, and in such case, it shall be lawful for such President or officer or Registrar to sell the property and do all things incidental to the sale, and the foregoing provisions shall be modified accordingly. Such President or officer or Registrar shall, after deducting all costs of recovery incurred by him, remit the amount recovered under the warrant to the authority by whom it was issued.

Fees for—

1. (a) every notice issued under sub-section (3) of section 166,
2. (b) every distress made under section 171, and
3. (c) the costs of maintaining any livestock seized under the said section 171, shall be chargeable at the rates respectively specified in this behalf in the rules of the Zilla Parishad and shall be included in the costs of recovery to be levied under section 167.

An appeal against any claim included in a bill presented under sub- section (1) of section 166 may be made to any Judicial Magistrate, or Bench of such Magistrates, by whom under the directions of the Sessions Judge such class of cases is to be tried. But no such appeal shall be heard and determined, unless—

1. (a) the appeal is brought within fifteen days next after the presentation of the bill complained of;
2. (b) an application in writing stating the ground on which the claim of the Zilla Parishad in the case of a rate on lands or buildings, is disputed, has been made to the Parishad within a time to be notified in the notice given of the assessment or alteration thereof, according to which the bill is prepared; and
3. (c) the amount claimed from the appellant has been deposited by him in the Zilla Parishad office.

All sums due on account of any tax imposed in the form of a rate on lands or buildings or on both, shall, subject to prior payment of land- revenue, if any, due thereupon, be a first charge upon the land or building in respect of which such tax is leviable, and upon the movable property, if any, found within or upon such building or land, and belonging to the person liable for such tax : Provided that, no arrears of any such tax shall be recovered from any occupier who is not the owner, if it has been due for more than one year or for a period during which such occupier was not in occupation.

The State Government may, at any time by notification in the Official Gazette, suspend the operation of sections 167 to 172 both inclusive, in any District; and from such date as is fixed in this behalf in the notification, every amount due on account of any tax theretofore recoverable under the said sections, shall be recoverable on application to a Magistrate in the manner provided in sub-section (2) of section 234 for the recovery of such fines as are therein referred to, and not otherwise.

114 The Maharashtra Zilla Parishads and Panchayat [1962 : Mah. V

Samitis Act, 1961

1. (1) The Zilla Parishad may lease the levy of any toll that may be imposed under this Act or fees which may be imposed under sub-clause (ii) or (iii) of clause (g) of section 157 by public auction or private contract : Provided that, the lessee shall give security for the due fulfilment of the conditions of the lease.
2. (2) When any toll has been leased under this section, any person employed by the lessee to collect the toll shall, subject to the conditions of the lease, have the power to seize any vehicle or animal on which the toll is chargeable or any part of its burden which is of sufficient value to satisfy the demand, and to detain the same : Provided that, on such seizure and detention he shall give the person in possession of the property seized and detained, a list of the property together with a written notice in the form set out in the Eighth Schedule that the said property will be sold as shall be specified in such notice under the orders of the Zilla Parishad : Provided further that, when any article seized is subject to speedy and natural decay, or when the expense of keeping it together with the amount of the toll chargeable is likely to exceed its value, he shall inform the person in whose possession it was that it will be sold at once, and sell it or cause it to be sold accordingly, unless the amount of toll demanded be forthwith paid.
3. (3) When the collection of any fees has been leased under this section, any person employed by the lessee to collect such fees shall, subject to the conditions of the lease, have the powers referred to in section 161.
4. (4) Any sum due from a lessee of a Zilla Parishad in respect of any toll or fees leased under this section may be recovered as an arrear of land revenue.

For all sums paid on account of any tax or fee

under this Act, a receipt stating the amount and the tax or fee on account of which it has been paid shall be tendered by the person receiving the same.