(1) Any tax payable, or any sum due to any Municipality, under this Act or the rules made thereunder besides being recoverable in any other manner provided therefor in this Act, shall subject to any claim on behalf of the Government, be a first charge on the property in respect of which it is payable.
(2) Such taxes and dues shall be recoverable on the application made in this behalf by the Municipality to the Deputy Commissioner having jurisdiction and if the property were an estate assessed to land revenue and such taxes or dues were an arrear of such land revenues.
Explanation- The term 'tax' or the term 'dues' shall be deemed to include the cost of recover thereof and the penalty, if any, payable under this Act or the rules made thereunder.
182 Manner of recover of taxes under this Act:
Save as otherwise provided in this Act, any tax levied under this Act, maybe recovered in accordance with the following procedure and in such manner, as maybe proscribed namely:-
(a) By presenting a bill, or
(b) By serving a notice of demand; or 329
(c) By distraint and sale of a defaulter's movable property; or
(d) By the attachment and sale of a defaulter's immovable property; or
(e) In the case of a tax on lands and buildings, by attachment of rent due in respect of the land or the building; or
(f) In the case of control and toll, by seizure and sale of goods, animals and vehicles liable thereto.
Explanation- A person shall be defaulter from whom any sum is due on account of tax, fee or charges leviable under this Act.
183. Time and manner of payment of Taxes.
(1) Save as otherwise provided in this Act, any tax levied under this Act, shall be payable on such dates, in such number of installments and in such manner, as may prescribed.
(2) If any amount due is paid on or before the date determined under subsection (1), a rebate often percent of such amount shall be allowed.
184. Presentation of bill:
(1) When any tax has become due, the Chief Officer of the Municipality 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) Atax on advertisements;
(b) An octroi; and
(c) Atoll
Explanation A bill shall be deemed to be presented under this section, if it is sent by post under certificate of posting to person liable for the payment of the amount included in the bill, and in such case, the date borne on such certificate of posting, shall be deemed to be the date of presentation of the bill to such person.
(2) Every such bill shall specify the particulars of he tax and the period for which the charge is made.