(1) The Demand Notice in case of revision of the demand under sub-section (15) of section 144 of the Act shall be issued along with a speaking Order deciding the property tax, penalties, cesses and other levies as per the Act by the authorized officer:
Provided that no appeal on Show Cause Notice or the Demand Notice or the order shall be admitted unless the person seeking to file appeal deposits fifty percent of the amount mentioned in the Show Cause Notice or the Demand 8 Notice or the Order, to the Bruhat Bengaluru Mahanagara Palike:
Provided further that in case of appeal being successful resulting in refund either in part or full of the already deposited amount, the same shall be immediately refunded by the Bruhat Bengaluru Mahanagara Palike or adjusted against any other pending or future property taxes or penalties or cesses or interest or other levies.
(2) The Property Tax, Penalties, Interest, Cesses and Other Levies shall become due to be paid immediately upon service of such a Demand Notice unless the same is stayed in an appeal. The said Demand Notice shall also be the notice for the purpose of distraint of movable properties, their seizure, distress sale, attachment of immovable properties and the bank account of the defaulter.
Thereupon, in case of failure to pay the Property Tax, Penalties, Interest, Cesses and Other Levies, the authorized officer may proceed ahead with the distraint and seizure of movable properties and their distress sale, attachment of the immovable properties and bank accounts of the defaulter for recovery of the Property Tax, Penalties, Interest, Cesses and Other Levies.
(3) The property belonging to the defaulter or the property over which, or the profits of which, he has disposing power which he may exercise for his own benefit, may be attached and sold in order to recover unpaid property tax, interests, penalties, cesses and other levies.
(4) All saleable movable properties including, but not limited to, goods, money, bank notes, cheques, bills of exchange, hundis, promissory notes, government securities, bonds or other securities for money, debts, shares in a corporation, other than the assets expressly excluded under sub-section (1) of section 60 and section 61 of the Code of Civil Procedure, may be attached and sold in order to recover unpaid property tax, interests, penalties, cesses and other levies.
(5) The immovable properties of the defaulter of the property tax, cesses and other dues or levies may be attached and sold to recover the same as per the provisions of the Act.
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