Section 337(3) in Gauhati Municipal Corporation Act, 1971
(3)If a person to whom a notice has been given under the foregoing provisions of this section fails to comply with the notice before the expiry of thirty days, the Commissioner may pull down or remove the work in question, or effect such alteration therein as he deems necessary, and may recover from him the expenses reasonably incurred by the Commissioner in so doing, and such dues shall be recoverable as arrears of municipal tax.