Vidhi Codex

section 188

Payment of interest in case of default of payment of taxes.

The Puducherry Municipalities Act, 1973
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Statutory text
  1. (1) Subject to the provisions of this Act, any sum due on account of any tax levied by the municipal council, if not paid within fifteen days from the date on which the tax is due shall be deemed to be in arrears, and thereupon such simple interest not exceeding ten per centum per annum as the Commissioner may fix shall be payable on such sum from the date aforesaid.
  2. (2) The interest payable under sub-section (1) shall be collected as if it formed part of the tax and all the relevant provisions of this Act shall apply accordingly. +[189. Appeals. – (1) Appeals against any claim for taxes or other dues included in a bill presented to any person under section 176 or any other provision of this Act may be made to the Taxation Appeals committee of the concerned Municipality to be established by the Government.
  3. (2) The Taxation Appeals Committee shall consist of the Chairman of the Municipal Council who shall also be the Chairperson of the Taxation Appeals Committee and two Councillors duly elected by the Council.
  4. (3) The business of the Taxation Appeals Committee shall be transacted in accordance with the rules made by the Government in this behalf.
  5. (4) When the Council is dissolved, the Officer or authority appointed by the Government under clause (b) of sub-section (2) of section 109 to exercise and perform all the powers and duties under this Act during the period of dissolution shall be the Chairperson of the Taxation Appeals Committee and the Executive Engineer of the Public Works Department who is in-charge of execution of building works and the Deputy Collector of the Revenue Department of the respective region, shall be its members. The section came into force on the 1st day of August, 1976 vide Extraordinary Gazette No. 342, dated 29th July 1976. Substituted vide Act No.11 of 1999, section 2, w.e.f 05.07.99.

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