(1)If a person, liable to pay tax, fails to make payment within notified period he shall be further liable to pay a penalty at such rate as may be prescribed.(2)On failure to pay property tax within a period of three months from the date when payment was due, the Municipality may take one or more of the following actions to enforce recovery of such taxes :-(i)disconnect the water connection, if there is any such connection provided by Municipality to the holding;(ii)request the power department of the State Government to discontinue power supply, if there is power connection to the holding :(iii)file application in the court of judicial magistrate having local jurisdiction, for realization of tax from the defaulter by issuing distress warrant for sale of move-able properties of the defaulter in such manner as may be prescribed.
