(1)When any sum is due on account of a tax payable under this Act in respect of any property by the owner thereof, the committee shall cause a bill for the amount, stating the property and the period for which the charge is made to be delivered to the person liable to pay the same.(2)If the bill be not paid within ten days from the delivery thereof, the committee may cause a notice of demand to be served on the person liable to pay the same, and, if he does not, within seven days from the service of the notice, pay the sum due, with any fee leviable for the notice, or show sufficient cause for non-payment, the sum due, with the fee, shall be deemed to be an arrear of tax.(3)The amount of every such arrear, besides being recoverable in any other manner provided by this Act shall, subject to any claim on behalf of the State Government, be a first charge on the property in respect of which it is payable, and shall be recoverable, on application made in this behalf by the committee to the Collector, as if the property were an estate assessed to land revenue and the arrear were an arrear of such revenue due thereon.(4)[ On the failure to recover any sum due on account of tax in respect of any building or land from the person primarily liable, the executive officer or secretary, as the case may be, shall in the prescribed manner recover the said sum from the occupier of such building or land by attachment of the rent or licence fee, as the case may be, payable by such occupier. The sum so recovered from the occupier shall be deemed to have been paid by the occupier to the owner.] [Sub section (4) substituted vide Haryana Act No. 1 of 2001.]
