Section 159 in Arunachal Pradesh Municipal Act, 2007
159. Regulations regarding payment and recovery of tax.
- To ensure payment and recovery of its tax dues, the Municipality shall, by regulations, provide for-(a)issue of notice of demand, charging of notice fee, levy of interest of delayed payment at a rate as may be specified, and the amount of penalty there for,(b)issue of warrant for attachment, distress, and sale of movable property for recovery of tax dues,(c)attachment and sale of immovable property for recovery of tax dues, and(d)recovery of dues from a person about to leave the municipal area.
