Section 14(1) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(1)The tax in respect of any land or building [shall be payable at such place and in such instalments and in such manner as may be prescribed] [Substituted by M.P. Act No. 3 of 1971 (w.e.f. 1-4-1970).] and shall be realised by the Property Tax Commissioner, or such other authority [x x x] [Omitted by M.P. Act No. 49 of 1976 (w.e.f. 1-4-1976).] as may be appointed by the State Government in this behalf (hereinafter in this section referred to as the "Realising Authority.")
