(1) Save as otherwise provided in this Act, if the amount of the tax for which a bill has been presented under section 184, is not paid within thirty days 330 from the presentation thereof or if the tax on advertisements is not paid after it has become due, the Chief Officer of the Municipality may cause to be served upon the person liable for the payment of the same, a notice of demand in such form, as may be specified by the Municipality by regulation.
(2) For every notice of demand which the Chief Officer causes to be levied on any person under this section, a fee of such amount not exceeding twenty five rupees, as the Municipal may determined by regulations, shall be payable by the said person and shall be included in the cost recovery.
(3) On the amount of the bill remaining unpaid after thirty days of presentation of the bill under section 184 simple interest at the rate of twelve percent for delay up to one month and at the rate of eighteen per cent for delay in excess of one month following that in which the bill is presented and ending with month preceding the month, in which payment is made.
Explanation, - In calculating the interest payable under this sub-section a fraction of a rupee in the mount of the bill on which the interest is to be calculated shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.
(4) The amount due as interest under this section, shall be recoverable as an arrear of tax under Act.
186. Recovery of tax:
(1) If any person liable for payment of tax, does not within thirty days of the service of notice of demand under section 185 pay the amount due, such sum together with all costs and interest due may be recovered under a warrant, issued in such form, as may be prescribed, by distress and sale of the movable property or by attachment and sale of immovable property.
(2) Every warrant issued under this section, shall be signed by the Chief Office of the Municipality or any other authorised by the Municipality in this behalf.
187. Distress:
(1) It shall be lawful for any officer or other employee of the Municipality to whom a warrant issued under this Chapter, is addressed, to distrain, wherever it may be found in any place within the territorial jurisdiction of the Municipality, any movable property belonging to the person 331 therein named as defaulter, subject to the following conditions, exceptions and exemptions, namely:-
(a) The following property shall not be distanced, namely: -
(i) The necessary wearing apparel and bedding of the defaulter, his or her spouse and children and their cooking and eating utensils:
(ii) Tolls of artisans; and
(iii) Books of account
(b) The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under warrant, and if any property has been distrained which, in the opinion of the Chief Officer of the Municipality should not have been distrained, it shall forthwith be released.
(2) The person charged with the execution of a warrant, shall in the presence of two witnesses, forthwith make an inventory of the property, which he seizes under such warrant, and shall, at the same time give a written notice, in such from, as may be specified by the Municipality by regulations to the person in possession thereof at the time of seizure that the said property will be sold as therein mentioned.
(3) If there is reason to believe that any property seized under a warrant under sub section (2) of section 186, if left in the place where it is found, is likely to be removed by force, the officer executing the warrant, may take it to the office of the Municipality or to any place appointed by the Chief Officer.
(4) An Officer or other employee of the Municipality charged with the execution of a warrant, if he has reasons to believe that a building contains property liable to be distrained, may exercise then power of entry into the building.
188. Disposal of distrained property.
(1) When the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is, when added the amount to be recovered likely to exceed its value, the Chief Officer other Municipality, shall give notice to the person in whose possession the property was at the time of seizure, that it will be sold at once, and he shall sell it accordingly by public auction, unless the amount mentioned in the warrant is forthwith paid.
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(2) If the warrant is not in the mean time suspended by the Chief Officer or discharged, the property seized shall, after the expiry of the period named in the notice served under sub-section (2) of section 196, be sold by public auction by order of the Chief Officer.
189. Attachment and sale of immovable property
(1) After a defaulter has been proceeded against under the foregoing provisions of this Chapter unsuccessfully or with partial success, or if the Chief Officer of Municipality considers it expedient so to do, any sum due or balance of any sum due, may be recovered under a warrant issued by the Chief Officer in such form as may be specified by the Municipality by regulations of attachment and sale of immovable property of the person liable.
(2) When a warrant is issued under sub-section (1), the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in anyway, and all persons from taking any benefit from such transfer of charge and declaring that such property will be sold unless the amount of tax due with all cost of recovery is paid into the officer of the Municipality within fifteen days from the date of attachment.
(3) A copy of the order, under sub-section (2), shall be affixed on a conspicuous part of the property and upon a conspicuous part of the office of the Municipality.
(4) Any transfer of or charge on the property attached or any interest herein, made without the permission of the Chief Officer, shall be void as against all claims of the Municipality enforceable under the attachment.
(5) The surplus of the sale proceeds, if any, shall immediately after the sale of the property, be credited to the Municipal Fund of the Municipality, and notice of such credit shall be given at the same time to the person whose property has been sold or his legal representative, and if the same is claimed by written application to the Chief Officer within one year from the date of the notice, a refund thereof shall be made to such person or representative.