Section 229(1) in The Gujarat Municipalities Act, 1963
(1)Where under the provisions of this Act any work is required to be executed by the owner or occupier of any building or land and default is made in the execution of such work, the municipality, whether any penalty is or is not provided for such default, may, after giving reasonable notice to the owner or occupier and taking into consideration the objections, if any, made within the period specified in the notice, cause such work to be executed; and the expenses thereby incurred shall, unless otherwise expressly provided in this Act, be paid to it by the person by whom such work ought to have been executed, and shall be recoverable in the same manner as an amount claimed on account of any tax recoverable under Chapter IX either in one sum or by instalments as to the municipality may seem fit:Provided that-(a)Agreement for construction of drainage and water connections. - where any drainage scheme or water-works scheme has been commenced by any municipality, it shall be lawful for the municipality, without prejudice to its powers under section 162 of any other provisions of this Act, to make a special agreement with the owner of any building or land as to the manner in which the drainage or water-connection thereof shall be carried out, and the pecuniary or other assistance, if any, which the municipality shall render, and any payment agreed upon by the owner shall be recovered in accordance with the terms of such agreement or in default, in the manner described in sub-sections (2) and (3);(b)Improvement expenses. - where an order or requisition has been passed under sub-section (1) of section 147, sub-section (1) of section 149, sub-section (2) or (8) of section 155, or under sections 160, 162, 167 or 168 or where permission has been given under section 164, or where an arrangement has been made under proviso (a) of this sub-section, the municipality may without prejudice to any other powers under this Act, if it thinks fit, declare any expenses incurred by the municipality in the execution of such order or in the carrying out such requisition, permission or arrangement to be improvement expenses. Improvement expenses shall be a charge upon the premises or land, and shall be levied in such instalments as the municipality may decide, including interest at the rate of seven and a half percent, per annum, and shall be recoverable in the manner described in sub-sections (2) and (3).
