Chapter IX RECOVERY OF MUNICIPAL CLAIMS

If any tax payable under this Act by the owner of any holding remains unpaid after the notice of demand has been duly served, and if such owner is not resident within the municipality, or the place of abode of such owner is unknown, the tax may be recovered from the occupier for the time being of such holding, who may deduct, from the next and following payments of his rent the amount which may be so paid by or recovered from him: Provided that if any such holding is occupied by more than one person, the sum to be recovered from any one of such persons shall be proportionate to the value of the part of the holding in the respective occupation of such persons

If any holding is occupied by more than one tenant holding severally it shall be lawful for the municipality, to recover from the owner of such holding, any taxes payable under this Act by the occupier of the holding.

Whenever any tax shall be recovered from any owner of any holding under the provisions of section 102, it shall be lawful for such owner, if there shall be but one occupying tenant of such entire holding, to recover from such tenant of the entire amount of the tax which shall have been so paid by such owner, and if there shall be one occupying tenant of a part of such holding, or more than one occupying tenant of such holding then to recover from each tenant such sum as shall bear to the entire amount of tax which may have been so recovered from such owner at the same proportion as the value of the proportion of such holding in the occupation of each tenant bears to the entire value of such holding.

Every owner who under the provisions of section 102 may be entitled to recover any sum from any occupying tenant of any holding or of any portion thereof, shall have for the recovery of such sum all such and the same remedies, powers, rights and authorities as if such sum were rent payable to such owner by such tenant in respect of so much of such holding as may be in the occupation of such tenant.

Whoever keeps or is in possession of any cart, carriage or animal without the licence as required under this Act shall be liable to a fine not exceeding four times the fee payable by him in respect of such licence, in addition to the licence fee due.

The municipality, may compound for any period not exceeding one year, with livery stablekeepers and other persons keeping carts, carriages or animals for hire, for a certain sum to be paid for the carts, carriages or animal so kept by such person in lieu of the licence fees specified in any order made by the municipality.

1. (1) The municipality may use its own land or building, or purchase, take on lease or otherwise acquire any land or building for the purpose of establishing a municipal market or improving any existing municipal market.
2. (2) The municipality may levy rents, tolls and fees at such rates as it may think proper for the right to expose goods for sale in a municipal market and for the use of shops, stalls and standings therein and may also regulate such rates in respect of private markets or places used or declared by the municipality as a market place by a public notice in the locality.
3. (3) The municipality may grant a lease for a period not exceeding three years for collection of rents, tolls and fees in municipal markets at the rates fixed by the municipality under sub-section (2).
4. (4) A lessee of a municipal market appointed under sub-section (3) may refuse to allow any person to expose goods for sale in the market or to use shops, stalls and standings therein until the proper rents, tolls and fees have been paid.
5. (5) Whoever, having rendered himself liable to the payment of rents, tolls or fees refuses to pay the same shall be punishable with fine which may extend to five hundred rupees.
6. (6) When resistance is offered to any person authorised to collect rents, tolls or fees, any police officer whom he may call to his aid, shall be bound to assist him; and such police officer shall, for that purpose have the same powers as he has in the exercise of his ordinary police duties.

1. (1) Where any sum is due on account of a tax, other than octroi or tolls or any similar tax payable upon immediate demand, from a person to a municipality, the municipality may, without prejudice to any other mode of recovery provided in this Act apply to the Deputy Commissioner to recover such sum together with costs of proceedings incurred in that behalf.
2. (2) The Deputy Commissioner, on being satisfied that the sum mentioned in the application under sub-section (1) is due, shall proceed to recover it as soon as may be thereafter, as arrears of land revenue.

1. (1) If money be due under this Act in respect of any holding from the owner thereof, on account of any tax, expenses or charges recoverable under this Act, if the owner of such holding or his whereabouts are unknown or the ownership thereof is disputed or when the owner lives outside the municipality and has failed to pay it in spite of service of demand notice twice, the municipality may publish twice, at an interval of three months, a notification of sale of such holding and after the expiry of not less than three months from the date of the last publication, unless the amount recoverable be paid, may sell such holding to the highest bidder, who shall, at the time of sale, deposit forthwith twenty-five per cent, of the purchase money. The balance shall be paid within fifteen days of the date of sale. In default of payment of the balance amount, the money if any, so deposited shall be forfeited and the holding shall be re-sold. After deducting the amount due to the municipality, the surplus sale-proceeds, if any, shall be credited to the municipal fund and may be paid on demand to any person who establishes his right of claim to the satisfaction of such municipality or in a Court of competent jurisdiction.
2. (2) Any person may pay the amount due at any time before the completion of the sale and may recover such amount by a suit in a Court of competent jurisdiction from any person beneficially interested in such property.

The irrecoverable sum due to a Nagar Panchayat, or as the case may be, to a Council may be written off in such manner and by such authority as may be prescribed.