(1) Within fifteen days from the expiration of each calendar quarter, the Commissioner shall —
(a) draw up a list of all Councillors (which term for the purposes of this section shall include the Mayor and Deputy Mayor), who have failed to pay any tax due by them to the Corporation within six months from the date on which such tax became due;
(b) issue to every person on the said list a notice of demand requiring him to pay the arrears within thirty days from the date of service of such notice; and
(c) submit a copy of the list to the State Government.
(2) On receipt of the list, the State Government shall, if it finds that a notice of demand has not been issued to any person on the list, serve him with a special notice of demand requiring him to pay the arrears within thirty days from date of the service thereof;
(3) If on receipt of the notice referred to in sub-section (1) or sub-section (2) the Councillor fails to pay within three months the arrears of any tax specified in the notice, he shall cease to be a Councillor and his office shall be vacant; and he shall be disqualified for further election, selection or appointment to such office until the arrears due by him are paid and a certificate to that effect is granted to him in the prescribed manner;
(4) The State Government may make rules under this Act providing for all matters connected with the administration of this section.
CHAPTER III Conduct of Business Transaction of Business by the Corporation