Method of recovery of taxes.

(1) If a person, liable to pay tax, fails to make payment within notified period;he shall be further liable to pay a penalty at such rate as may be prescribed. (2) On failure to pay property tax within a period of three months from the date when payment was due, the Municipality may take one or more of the following actions to enforce recovery of such taxes :- (i) disconnect the water connection, if there is any such connection provided by Municipality to the holding ; (ii) request the power department of the State Government to discontinue power supply, if there is power connection to the holding : (iii) file application in the court of judicial magistrate having local jurisdiction, for realization of tax from the defaulter by issuing distress warrant for sale of moveable properties of the defaulter in such manner as may be prescribed.