Section 159(5) in The New Delhi Municipal Council Act, 1994
(5)If any payment made to the Chairperson under sub-section (4) exceeds the expenses which the Chairperson would be entitled to recover from the person giving the notice, the excess shall be repaid by him and if and so far as those expenses are not covered by the payment, the Chairperson may recover the balance from such person as an arrear of tax under this Act.