Section 259 in The Orissa Municipal Corporation Act, 2003
259. Regulation regarding payment and recovery of tax.
- To ensure payment and recovery of its tax dues, the Corporation 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 Corporation area.
