(1)When any sum is due on account of a tax payable under this Act in respect of any property by the owner thereof the committee shall cause a bill for the amount, stating the property and the period for which the charge is made to be delivered to the person able to pay the same.(2)If the bill be not paid within ten days from the delivery thereof the committee may cause a notice of demand to be served on the person liable to pay the same, and if he does within seven days from the service of the notice, pay the sum due, with any fee leviable for the notice, or show sufficient cause for non-payment the sum due with the fee shall be deemed to be an arrears of tax.(3)[Any sum due or the amount of tax payable under this Act] [Substituted for the words 'The amount of every such arrear' by Act No. 11 of 1994.] for the words besides being recoverable in any other manner provided this Act; shall, subject to any claim on behalf of Government be a first charge on the property, in respect of which it is payable, and shall be recoverable; on application made in this behalf by the committee to the Collector, as if the property were an estate assessed to land revenue and the arrears were an arrears of such revenue due thereon;Provided that nothing in this sub-section shall authorise the arrest of a defaulter.(4)If any tax or sum leviable under this Act from the owner is recovered from the occupier, such occupier shall, in the absence of any contract to the contrary, be entitled to recover the same from the owner and may deduct the same from the rent then or thereafter due by him to the owner.
