(4)(i)The Government may require the municipal body to recover such cost and the additional sum by an addition to the general or property tax which shall be imposed and levied in all or such of the municipal divisions, sub-divisions or sections thereof, as the Government may direct. Every addition to the general or property tax imposed under this sub-section shall be recovered by the municipal body from each person liable therefor, in the same manner as the general or property tax due from him.The provisions of the relevant municipal Act shall apply to any such addition as if it were part of the general or property tax levied under the said Act. Such addition shall be a charge along with the general or property tax, on the properties, in such municipal divisions or subdivisions or sections.(ii)The Government may also require the municipal body to recover such cost and the additional sum from each person liable therefor under sub-section (3) in such manner as the Government may direct.(iii)Where the municipal body makes default in imposing and levying any such tax or in making such recovery, the Government may direct the Deputy Commissioner of the Revenue District to impose and levy such tax or to make such recovery.
