(1) When any sum is due from any person on account of,-
(a) tax on advertisements other than the advertisements published in newspapers; or
(b) any other tax, fee or charges liveable under this Act;
The Chief Officer of the Municipality may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on him a notice of demand in such form, as may be prescribed or in any other form to like effect.
(2) The provisions of section 185 and clause (a) of section 192 shall, with all necessary modifications, apply to every such notice of demand.
197. Cancellation of irrecoverable dues:
The Municipality may, by order, strike off from the books of the Municipality, any sum due on account of the tax on lands and buildings or any other tax, fee or charges livable under this Act, which becomes irrecoverable after all process of recovery have been exhausted.
336
198. Recovery of octroi and toll:
In case of non-payment of any octroi or any toll on demand, the officer empowered to collect the same, may seize any goods on which the octroi is chargeable, together with the vehicle on which such goods have been imported or any vehicle or animal on which the toll is chargeable, or any part of its burden of sufficient value to satisfy the demand.
(2) Where there is reasonable suspicion that goods brought within the octroi limit have been under valued, such goods may be seized after paying fifteen percent on the value of the goods as shown in the document.
(3) The Chief Officer of the Municipality may after the expiry of a period of five days from the seizure, and after the issue of a proclamation, fixing the time and place of sale, cause any property other than the vehicle on which the seized goods were imported, or so much thereof as maybe necessary to be sold by auction to satisfy the demand with the expenses occasioned by the seizure, custody and sale thereof, unless the demand and expenses are in the meantime paid.
Provided that by the order of the Chief Officer, goods of a perishable nature, which could not be kept for five days without serious risk of damage, may be sold after the expiry of such shorter time, as he may, having regard to the nature of the goods, think proper.
199. Power to lease Collection of octroi or tools,- The collection of any octroi or toll may, with the previous sanction of the Government, be leased by the Municipality for any period not exceeding one year and the lessee and all persons employed by him in the management and collection of the octroi or toll, shall in respect thereof,-
(a) be bound by the terms of the lease agreement.
(b) be bound by any orders made by the Municipality for their guidance; and
(c) be while discharging their functions responsible as if they were employed by the Municipality for the management and collection of the octroi or toll.
200. Power of Government to exempt from tax:
The Government may, for reasons to be recorded, by notification exempt in whole or in part from the payment of any tax levied under this Act,
(a) any person or class of persons; or
(b) any property or class of properties.
337 Part V Civic Services Chapter -I General
201. Duty of Municipality:
(1) It shall be the duty of a Municipality to provide civic services and in particular on the matters in relation to the functions assigned to a Municipality under this Act,
(2) A Municipality shall exercise such powers conferred upon a Municipality under this Act or Rules made there under to discharge its duties or perform its functions.
Chapter-11 Functions in relation to Water Supply.
202. Duty of Municipality to Supply water:
(1) on a notification issued by the Government, as provided under this Act, in relation to water supply, it shall be duty of the Municipality to take steps from time to time:—
(a) for ascertaining the sufficiency and wholesomeness of water supplied within the municipal area;
(b) for providing a supply of whole some water in pipes to every part of the municipal area of the Municipality in which there are houses, for domestic purposes of the occupants thereof, and for taking the pipes affording that supply to such point or points as will enable the houses to be connected thereto at a reasonable cost, so however, that this clause shall not require the Municipality to do anything, which is not practicable at a reasonable cost or to provide such supply to any part of the municipal area where such supply is already available at such point or points aforesaid.
(c) for providing as far as possible, a supply of wholesome water otherwise than in pipes to every part of the municipal area in which there are houses, for domestic purposes of the occupants 338 thereof and to which it is not practicable to provide supplying pipes at a reasonable cost, and in which danger to health arises from the insufficiency or unwholesomeness of the existing supply and a public supply is required and can be provided at a reasonable cost, and for securing that such supply is available within a reasonable distance of every house in that part.
(2) If any question arises under clause (b) of sub-session (1) as to whether anything is or is not practicable at a reasonable cost or as to the point or points, to which pipes must be taken in order to enable houses to be connected to them at a reasonable cost, or, under clause (c) thereof, as to whether a public supply can be provided at a reasonable cost, the Municipality shall decide the question.