(1) The Board may lease the levy of any toll that may be imposed under this Act by public auction or private contract:
Provided that the lessee shall give security for the due fulfilment of the conditions of the lease.
(2) When any toll has been leased under this section, any person employed by the lessee to collect such toll shall, subject to the conditions of the lease, have the powers referred to in sub-sections (1) and (2) of section 158:
Provided that no article seized may be sold except under the orders of the Board.
Release of property on payment.
Sale.
Surplus how dealt with.
Farming of tolls.
Persons employed by the lessee of toll to have power of seizure.
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(3) Any sum due from a lessee to a Board in respect of any toll leased under this section may be recovered as an arrear of land revenue.
160. For all sums paid on account of any tax under this Act, a receipt stating the amount and the tax on account of which it has been paid shall be tendered by the person receiving the same.
161. Notwithstanding any other mode of recovery provided by this Act, any arrear of any tax or any other money due to the Board under this Act, any amount due to the Board under a contract, agreement, lease, auction, security or indemnity bond or otherwise and fine imposed under this Act or the rules or bye-laws made thereunder together with any sum on account of process fees which may be fixed by rules made under this Act and with interest at a rate not exceeding six and a quarter per centum per annum, shall also be recoverable on the application of the Board as if it were arrears of land revenue:
Provided that no interest shall be so recovered in any case in which the competent Revenue Officer, for reasons to be recorded in writing, considers it inexpedient that interest should be charged.
162. No distraint shall be made for the recovery of any sums due to a Board under sections 138 and 139 of this Act after the expiry of six years from the date on which such sums became due. The Board may within three years after the expiry of the said period of six years institute a suit for the recovery of such sums.
163. No refund of any tax shall be claimed by any person otherwise than in accordance with the provisions of this Act or the rules made thereunder.
Receipts to be given for all payments.
Recovery of arrears of taxes and other dues.
Limitation for recovery proceedings.
Refunds.
90 [Act No.I of 1956]
CHAPTER XI.
Officers and Servants of Boards.
164. Unless otherwise provided in this Act or prescribed thereunder, the provisions of the Hyderabad Civil Service Regulations for the time being in force relating to salaries, leave, pensions, travelling allowances, retirement and all conditions of service and the rules for the time being in force reIating to the conduct of Government Servants and inquiries into their conduct and punishment, shall apply to the employees of the Board.
165. Subject to the provisions of this Chapter every Board may appoint such officers and servants as it shall deem necessary and proper for the efficient execution of its duties.
The Board shall from time to time prepare a schedule of the staff to be so maintained setting forth their designations, grades, salaries, fees and allowances and their respective duties and may also determine which of the staff is to be maintained permanently and which temporarily:
Provided that in so setting forth and determining the grades, salaries, fees and allowances the Board shall have regard to the arangements prevailing and the schedule or rates in vogue in the establishments of the Government:
Provided further that the Government may by rules or by an order give directions regulating the creation of posts, appointments, transfers, punishments and sanction of leave to the employees, the exercise of the powers of the Board by the President or Vice-President and the classes of employees who shall have a right of appeal against any orders passed by the Board or President or any other authority and the authorities to whom such appeal shall lie.
Application of the Hyderabad Civil Service Regulations and certain other rules.
Appointment of officers and servants.
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