Section 160(1) in Arunachal Pradesh Municipal Act, 2007
(1)For the purpose of recovery of property tax on any land or building from any occupier, the Chief Municipal Executive Officer/ Municipal Executive Officer shall, notwithstanding anything contained in any State law relating to premises tenancy or any other law for the time being in force, cause to be served on such occupier a notice requiring him to pay to the Municipality any rent due, or falling due, from him in respect of the land or the building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section.
