158. 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 for delayed payment at a rate as may be specified, and the amount of penalty therefore,(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.(e)issue of warrant for attachment and realisation from the bank accounts and other financial instruments held, individually or jointly, in the name of the defaulter,(f)issue of body warrant for recovery of tax dues.
