Section 182(2) in The Himachal Pradesh Municipal Corporation Act, 1994
(2)If compliance with the terms of the notice issued under clause (b) of sub-section (1) is not effected within the time specified, the municipality may, if it thinks fit, itself execute the work and may recover, as arrears of tax under section 87, the expenses incurred in doing so in such proportion as it may deem equitable from the owner of the street and the persons served with a notice under clause (b) of sub-section (1).