Section 21 in The Pepsu Townships Development Board Act, 1954
21. Recovery of arrears of taxes and other sums as arrears of land revenue after notice.
(1)If any person fails to pay on the date on which payment is due any tax, or any instalment of any tax, or any fee or any other sum (not being a loan) due to the Board under this Act or due to the Board as rent for any movable or immovable property under the control of the Board, the Board shall ordinarily within fifteen days after such date, cause a notice of demand to be served on such person or delivered at or affixed to his place of residence or addressed by registered post to such place of residence or any other place where he may be known to reside and if no payment is made until the expiry of three weeks from the date of the issue of such notice, the amount of the arrears claim may if certified by the Administrator be recovered as arrears of land revenue.(2)Any postal charges incurred or any fee leviable for the notice of demand under sub-section (1) may be added to the arrears claim and recovered as such.
