Section 180 in Uttarakhand Panchayati Raj Act, 2016
180. Recovery of Taxes and certain other claims.
- (A) Mode of recovery of taxes and other dues - Unless otherwise provided by this Act, taxes and other dues referred to in this Act may be recovered by the Zila Panchayat by distress, and sale of a defaulter's movable property in the manner hereinafter provided.(B)Presentation of bill. - (1) As soon as a person becomes liable for the payment of-(a)any sum on account of a tax imposed by the Zila Panchayat, or(b)any other sum declared by or under this Act or by any rule or bye-law made under the Northern India Ferries Act, 1878 to be recoverable in the manner provided by this Chapter, the Zila Panchayat shall, with all convenient speed, cause a bill to be presented to the person so liable.(2)Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and licence fee upon the commencement of the period in respect of which such tax or fee payable.(C)Every such bill shall specify-(1)the period for which, and the property, occupation, circumstance or thing in respect of which, the sum is claimed,(2)the penalty enforceable in default of payment, and(3)the time within which an appeal, if any, may be preferred as provided in section 98.(D)If the sum for which a bill has been presented as aforesaid is not paid, into the office of the Zila Panchayat, or to a person empowered by a regulation to receive such payments, within fifteen days from the presentation thereof, the Zila Panchayat may cause to be served upon the person liable for the payment of the above said sum, a notice of demand in such form as the Zila Panchayat may by regulation prescribe(E)(1) If the person liable for the payment of the said sum does not, within thirty days from the service of such notice of demand either-(a)pay the sum demanded in the notice, or(b)show cause to the satisfaction of the Zila Panchayat or of such officer as the Zila Panchayat by regulation may appoint in this behalf why he should not pay the same, such sum with all costs of the recovery may be recovered, under a warrant caused to be issued by the Zila Panchayat in such form as the Zila Panchayat may by regulation, prescribe, by distress and sale of the movable property of the defaulter.(2)Every warrant issued under this section shall be signed by the Chairman or by an officer to whom the Zila Panchayat has delegated this powers by regulation.(F)It shall be lawful for an officer of the Zila Panchayat, to whom warrant issued under section 180(E) is addressed, to break open at any time between sunrise and sunset, any outer or inner door or window of a building in order to make the distress directed in the warrant, in the following circumstances and not otherwise-(a)If the warrant contains a special order authorizing him in this behalf; and(b)if he has reasonable grounds for believing that the building contain property which is liable to seizure under the warrant; and(c)if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtained admittance;Provided that such officer shall not enter or break open the door of an apartment appropriated for women until he has given any woman therein an opportunity to withdraw.(G)(1) It shall also be lawful for the officer mentioned to distain, wherever It may be found within the rural area, any movable property of the defaulter, subject to the provisions of sub-section (a).(2)The following property shall not be distained-(a)the necessary wearing apparel and bedding of the defaulter, his wife and children, and his necessary cooking utensils;(b)when the defaulter is an agriculturist, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable him to earn his livelihood.(3)The distress shall not be excessive, that is to say, the property distained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which, in the opinion of a person authorized by to sign a warrant, should not have been so distrained they shall all forthwith be returned.(4)The officer shall, on seizing the property, forthwith make an inventory thereof, and shall, before removing the same, give to the person in possession thereof at the time of seizure a copy of the inventory signed by him and a written notice in such form as the Zila Panchayat may, by regulation, prescribe that the said property will be sold as specified in such notice.(H)(1) When the property seized is subject to speedy and natural decay, or when the expense of keeping in custody together with the amount to be recovered is likely to exceed its value, the Chairman or other officer by whom the warrant was signed shall at once give notice to the person in whose possession the property was seized to the effect that it will be sold at once and shall sell it accordingly unless the amount named in the warrant be forthwith paid.(2)If not sold at once under sub-section (1) the property seized or sufficient portion thereof, may, on the expiration of the time specified in the notice served by the officers executing the warrant be sold by public auction under the order of the Zila Panchayat, unless the warrant is suspended by the person who signed it or the sum due from the defaulter is paid together with all costs incidental to the notice, warrant and distress and detention of the property.(3)The surplus if any shall forthwith be remitted by money order, less postal commission, to the person from whose possession the property was taken. If the amount so remitted is returned to the Zila Panchayat by the post office it shall be credited, notice of such credit being given at the same time to the said person, and, if the same be claimed by written application to the Zila Panchayat within one year from the date of the service of the notice, a refund thereof shall be made to such person. Any sum not claimed within one year from the date of service of such notice shall be the property of Zila Panchayat.
