Provided that such fine shall be recovered from such person or persons as the Chairman may adjudge responsible for not paying the tax.

Manner of recovery of taxes under the Act Manner of recovery of taxes under the Act: Save as otherwise provided in this Act, any tax levied under this Act may be recovered in accordance with the following procedure and in such manner as may be prescribed:

1. (a) by presenting a bill, or
2. (b) by serving a notice of demand, or
3. (c) by distraint and sale of a defaulter's immovable property, or
4. (d) by the attachment and sale of a defaulter's immovable property, or
5. (e) in the case of property tax on lands and buildings, by attachment of rent due in respect of the land or the building, or
6. (f) as a public demand under the Mizoram Public Demands Recovery Act, 2001.