Section 298(1) in The Chhattisgarh Municipalities Act, 1961
(1)Whether under the provisions of this Act any work is required to be executed by the owner or occupier of any building or land and the default is made in execution of such work, 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 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 VIII either in one sum or by installment as the Council may deem fit:Provided that-(a)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 power under Section 201 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 and 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 prescribed in sub-sections (2) and (3);(b)where an order or requisition has been passed under sub-section (1) of Section 180, sub-section (3) of Section 187, or under Sections 200, 203, 208/ or 209 or where permission has been given under Section 207 or where an arrangement has been made under clause (a) 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 charged upon the premises or land, and shall be levied in such installments as the Council may decide including interest at the rate of 6 ¼ per cent per annum, and shall be recoverable in the manner described in sub-sections (2) and (3).
