Section 14 in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
14. Realisation of the tax.
(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.")(2)The Realising Authority shall, as soon as the tax, or any instalment thereof, becomes payable, cause a notice of demand, containing such particulars as may be prescribed, to be served on the owner calling upon him to pay the tax which has fallen due within a period of [thirty days] [Substituted by M.P. Act No. 17 of 1966.] from the date of service of the notice.[(2-A) Where the tax or any instalment thereof payable by an assessee is paid by him within the period prescribed and there is no default in payment of tax during the year, the assessee shall be entitled for a discount of five per centum of the tax paid] [Substituted by M.P. Act No. 3 of 1971 (w.e.f. 1-4-1970).].(3)[ Where the tax, or any instalment thereof payable by an assessee is not paid within the period inscribed, the assessee shall on the expiry of the said period be deemed to be in default from that date, and the amount of tax or the instalment remaining unpaid shall carry interest at the area of two per cent per month for the period it remains unpaid. The tax together with the interest and the amount of penalty imposed under Section 16, if any, shall be realisable from the assessee, or his legal representative, as the case may be, arrears of land revenue :Provided that where an appeal against the order of assessment is pending, the assessee shall not be liable to pay interest if the arrears of tax are paid during the pendency of the appeal or within thirty days of the decision thereof.] [Substituted by M.P. Act No. 35 of 1974.](4)[x x x] [Omitted by M.P. Act No. 49 of 1976.](5)Where the tax due from any person on account of any building or land is in arrear, it shall be lawful for the realising authority to serve upon any person paying rent in respect of that building or land, or any part thereof, to the person from whom the arrears arc due, a notice staling the amount of such arrears of tax and requiring all future payments of rent (whether the same have already accrued, due or not) by the person paying the rent to be made direct to the realising authority until such arrears shall have been duly paid, and such notice shall notwithstanding anything contained in any, other law or instrument operate to transfer to the realising authority the right to recover, receive and give a discharge for such rent.
