(1)Save as other wise provided in this Act, if the amount of the tax for which a bill has been presented under section 184, is not paid within thirty days from the presentation thereof or if the tax on advertisements is not paid after it has become due, the Chief Officer of the Municipality may cause to be served upon the person liable for the payment of the same, a notice of demand in such form, as may be specified by the Municipality by regulation.(2)For every notice of demand which the Chief Officer causes to be levied on any person under this section, a fee of such amount not exceeding twenty five rupees, as the Municipal may determined by regulations, shall be payable by the said person and shall be included in the cost of recovery.(3)On the amount of the bill remaining unpaid after thirty days of presentation of the bill under section 184 simple interest at the rate of twelve per cent for delay up to one month and at the rate of eighteen per cent for delay in excess of one month following that in which the bill is presented and ending with month preceding the month, in which payment is made.Explanation. - In calculating the interest payable under this sub-section a fraction of a rupee in the mount of the bill on which the interest is to be calculated shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.(4)The amount due as interest under this section shall be recoverable as an arrear of tax under Act.
