Section 102 in The Orissa Grama Panchayats Act, 1964
102. Recovery of taxes and other dues.
(1)When any amount on account of any tax, toll, rate, rent or fee or any sum on any account whatsoever has become due to the Grama Panchayat shall with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill in the prescribed form for the amount due from him.(2)If the person to whom a bill has been presented as aforesaid does not, within fifteen days from the presentation thereof, either-(a)pay the sum claimed as due on the bill ; or(b)show cause to the satisfaction of the Grama Panchayat why he should not pay the same ; or(c)prefer an appeal in accordance with Sub-section (3) against the claim;the Grama Panchayat may cause to be served upon such person a writ of demand in the prescribed form.(3)An appeal against any claim included in a bill presented under Sub-section (2) may be filed in the prescribed manner before the Sub-divisional Officer within the period of fifteen days specified on the said sub-section and the decision of the Sub-divisional Officer shall subject to the decision in revision filed in the prescribed manner and within the prescribed time before the Collector, be final :Provided that no revision shall be entertained by the Collector against the orders of the Sub-divisional Officer confirming the liability of the claimant to the whole or any part of the amount claimed in the bill unless along with the application for the revision the claim amount as decided by the Sub-divisional Officer is deposited with the Grama Panchayat.(4)The presentation of every bill under Sub-section (1) and the service of every writ of demand under Sub-section (2) shall be effected by an officer or servant of the Grama Panchayat authorised in this behalf-(a)by giving or tendering the bill or writ to the person to whom it is addressed ; or(b)if such person is not found by leaving the bill or writ at his last known place of abode if within the limits of the Grama or by giving or tendering the bill or writ to some adult male member or servant of his family ; or(c)if such person does not reside within the limits of the Grama and his address elsewhere is known to the Sarpanch or other person directing the issue of the bill or writ, then by forwarding the bill or writ to such person by registered post, under cover bearing the said address ; or(d)if none of the means aforesaid be available, then by causing the bill or writ to be affixed on some conspicuous part of the building or land, if any, to which the bill or writ relates in the presence of at least two respectable inhabitants of the locality.(5)If the sum for which a writ of demand has been served is not paid within fifteen days from the date of such service, the Panchayat may levy such sum by distraint and sale of the movable property of the defaulter in the prescribed manner.(6)Fees for-(a)every writ of demand issued under Sub-section (2);(b)every distress made under Sub-section (5);(c)the cost of maintaining any livestock seized under Sub-section (5),shall be chargeable at such rates as may be prescribed.(7)If a Grama Panchayat is unable to realise the tax, toll, rate, rent or fee or any sum on any account whatsoever as aforesaid, it may apply to the Collector to recover the same as arrear of land revenue and on receipt of such application, the Collector shall, after holding such enquiry as he thinks fit, proceed to recover the sum as an arrear of land revenue unless such sum is directed to be written off by the Grama Panchayat under Section 104.
