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State of Uttar Pradesh - Section

Section 503 in Uttar Pradesh Municipal Corporation Act, 1959

503. Manner of recovering Corporation taxes.

- A Corporation tax may be recovered by the following processes in the manner prescribed by rules -
(1)by presenting a bill,
(2)by serving a written notice of demand,
(3)by distraint and sale of a defaulter's movable property,
(4)by the attachment and sale of a defaulter's immovable property,
(5)[* * *] [Omitted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).]
(6)in the case of property tax by the attachment of rent due in respect of the property [if such tax is payable by a person entitled to such rent] [Inserted by U.P. Act 17 of 1999, S.10.], and
(7)by a suit.