Section 328(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)Whereby or under this Act, any person is required to execute any work or do anything and default is made in the execution of such work or the doing of such thing, the Council, whether any penalty is or is not provided for such default may cause such work to be executed; and the expenses thereby incurred shall, unless otherwise expressly provided in this Act, be paid to the Council by the persons by whom such work ought to have been executed, and shall be recoverable in the same manner as an amount claimed on account of a property tax, either in one sum or by instalments, as the Council may deem fit:Provided that, -(a)except as otherwise provided by or under this Act, a notice shall be issued to such person requiring him to execute such work or to do such thing;(b)where any drainage scheme or water works-scheme has been commenced by any Council, it shall be lawful for the Council, without prejudice to its powers under section 202 or any other provision 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 Council 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);(c)where an order or requisition has been passed under sub-section (1) of section 175, section 183, sub-section (4) or (12) of section 189, or under sections 200, 202, 207 or 208 or where permission has been given under section 204 or where an arrangement has been made under proviso (b) of this sub-section, the Council may, without prejudice to any other powers under this Act, if it thinks fit, declare any expenses incurred by the Council in the execution of such order or in the carrying out of 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 Council may decide, including interest at the rate of seven and a half per cent, per annum, and shall be recoverable in the manner described in sub-sections (2) and (3).