24. Authorities competent to levy and collect Urban Immoveable Property tax and the manner of such levy and collection.
(1)The Urban Immovable Property tax shall be [* * *] [The words 'levied and' were deleted by Bombay 1 of 1940, section 4(i), read with Bombay 23 of 1948, section 2.] collected-(a)in the areas within the limits of a municipality to which this Part extends under section 20, by the municipality concerned, [notwithstanding any law under which such municipality is constituted,] [These words were inserted by Bombay 17 of 1939, section 2. This provision shall be deemed to have come into force on 31st March, 1939.](b)in the area of the Cantonment of Ahmedabad, by the Collector of Ahmedabad [***] [The words 'and in the areas of the Cantonments of Poona and Kirkee, by the Collector of Poona' deleted by A.O., 1960.].(2)The [* * *] [The words 'levy' and the words 'levied and' were deleted by Bombay 1 of 1940, section 4(ii), read with Bombay 23 of 1948, section 2.] collection of the Urban Immovable Property tax shall be made-(a)in any area within the limits of a municipality in the same manner in which the property tax [* * *] [The words 'levy' and the words 'levied and' were deleted by Bombay I of 1940, section 4(ii), read with Bombay 23 of 1948, section 2.] collected in the said area, and(b)in the [area of the Cantonment of Ahmedabad] [These words were substituted for the words 'area of the Cantonment of Ahmedabad, Poona and Kirkee' by A.O., 1960.] as an arrear of land revenue:Provided that if in any area within the limits of a municipality no property tax is levied by the municipality concerned, the Urban Immovable Property tax, shall be [* * *] [The words 'levy' and the words 'levied and' were deleted by Bombay I of 1940, section 4(ii), read with Bombay 23 of 1948, section 2.] collected in such manner as may be prescribed.
