In the event of recovery of the arrears of the tax in accordance with the provisions of Sections 147 to 155 of Chapter III of the Act the fee and the cost at the following rate shall be chargeable:
(1) Fee for:
(@) Notice under Section 150 of the Act Amount:
Rs. 2 or as fixed by the Revenue Collection department of State Government for similar work from time to time, whichever is greater:
Rs. 5 or as fixed by the Revenue Collection department of State Government for similar work from time to time, whichever is greater.
At the rate fixed by the Zila Panchayat in respect of livestock detained in the Cattle Pond managed by Zila Panchayat.
(b) Distraint under Section 153 or 155 of the Act
(2) Cost of maintaining any live stock seized under Section 153 or 155 of the Act and kept in the Cattle Pond R 4 T ADHINIYAM, 1981 P. KSHETTRA PANCHAYAT & ZILA PANCHAYA' [Allv-vu 207 v 17 shall be prepared in F n ific sferred to in Rule b pared in f i 18. Every (vrllll;:::"’l‘“:(‘: signature of the officer autthi:sedl;n this behalf& SR ‘:‘ ntl“:":: al;d under his seal and shall be sent &:1 the clo ect§>r of the Dig. lh".f:‘l:\,lla"};\ :hr‘ tax payer or his legal representatives ordinarily reside, g l|0 On receipt of the certificate in accordancg with Rule 18 the Collector shaj ;i me 'm be entered in a register mentioned i'o_r the Purpose anq shal| \-M\':“iwh;”:\uwery the amount specified in the certificate as arrears of lang. pro revenue.
le 19 shall be remit, ed by the Collector under Ru tted 1 2'& pedrmenp Ybl ithin one month from the date of Trecove the Zila Panchayat as far as possible wi 1y,
21. The livestock seized in any distraint proceedings under Section 153 or 155 of the Actor in any recovery as arrears of land revenue, s:hall, as far as possible, be admitted to the nearest Cattle ponds managed by the Zila Panchayats.
CHAPTER V Procedure for refund and Payment of Tax