(1) The tax shall be collected-
"(a) in Cantonments by the Collector of the district; and"
(b) in other municipal area, by the municipality.
(2) The collection of the tax (including any penalty) under this Act shall be made-
(a) in the Cantonments * * * as an arrear of land revenue;
(b) in any other municipal area, in the same manner in which the property tax is collected in that area under the relevant municipal law :
Provided that, if in any municipal area, the property tax is not levied by the municipality, the tax shall be collected in such manner as may be prescribed.
(3) The collection of the tax and the recovery of penalty under this Act on behalf of any municipality shall be made by the appropriate municipal authority appointed to collect the property tax on behalf of such municipality under the law under which the municipality is constituted.
(4) The municipality shall, in respect of the cost of collection of the tax, be entitled to such rebate as may be prescribed, and different rates of rebate may be provided for different municipal areas.