(1) Save as otherwise provided in this Act, any tax levied under this Act shall be payable on such date, in such number of installments, and in such manner, as may be determined by regulations.
(2) If any amount due is paid on or before the date referred to in sub-section (1), a rebate of five per cent of such amount shall be allowed.
(3) If any amount due is not paid within the due-date as referred in sub-section
(1), a simple interest at one percent per month shall be charged.
183. Presentation of bill -
(1) When any tax has become due, the Municipal Commissioner or the Executive Officer shall cause to be presented to the person liable for the payment thereof a bill for the amount due:
Provided that no such bill shall be necessary in the case of -
(a) a tax on advertisements,
(b) a tax on tourists and congregations, and
(c) a toll:
Provided further that for the purpose of recovery of any tax by the preparation and presentation of a bill or notice of demand and the collection of tax in pursuance thereof, the Standing Committee may, with the approval of the municipality, entrust the work to any agency under any law for the time being in force, or to any other agency, on such terms and conditions as may be specified by regulations.
Explanation I - A bill shall be deemed to be presented under this section if it is sent by post under certificate of posting or by courier agency or by electronic mail to the person liable for payment of the amount included in the bill, and, in such case, the date of >kj[k.M xtV ¼vlk/kkj.k½] o`gLifrokj 9 Qjojh] 2012 503 certificate of posting, or the date on which it is delivered by the courier agency or by electronic mail shall be deemed to be the date of presentation of the bill to such person.
Explanation II - "courier agency" shall mean any agency engaged in door-to-door delivery of time-sensitive documents, utilizing the services of a person, either directly or indirectly, to carry such documents.
Explanation III -"electronic mail" shall include e-mail or facsimile transmission.
(2) Every such bill shall specify the particulars of the tax and the period to which the bill relates.
184. Regulations regarding payment and recovery of tax-
(1) To ensure payment and recovery of its tax dues, the municipality shall, by regulations, provide for –
(a) issue of notice of demand, charging of notice fee, levy of interest for delayed payment at a rate as may be specified, and the amount of penalty therefor,
(b) issue of warrant for attachment, distress, and sale of movable property for recovery of tax dues,
(c) attachment and sale of immovable property for recovery of tax dues,
(d) recovery of dues from a person about to leave the municipal area,
(e) issue of warrant for attachment and realisation from the bank accounts and other financial instruments held, individually or jointly, in the name of the defaulter, and
(f) issue of body warrant for recovery of tax dues.
(2) The Municipality may by regulation provide for collection of taxes and other dues through scheduled banks, electronic collection centers and other modes.