Amendment status not verified — confirm the current text below against the official source.
( 1! In the case of r- non-payment of any oct.roa OJ' terminal tax. 00: demand the officer empowered 'to collect the amne may seize any artie I elm which the octroi or terminal tax cherqeebl o , or any part, of its:burden of sufficient value to satiefy,itbe demand inder the cover of i't seizure memo in presence of witness. A copy thel'e<:>f be handed over to the concerned person of the after obtaininq his acknowledgement on the bocv of original seiZure memo. ,. ------ t2) TIle Municipality. after the lapse of five devs from the seizure and ~ter the issue of a proc Ienet Ion fixing the t1~lD.inq and place of sale, may cause any properitv so seized, or so - much t.her ~f as may be neceseerv to.be sold by public auction to satisfy ~he d.emand and the expenses occasioned by the :seizure. custody and sale t.hereof , unless the dau)aqe and exPenses are in the meantime paid: Provioed that, by order 'ot the l~lrperson or a Vi ce-Cne i rperaop. articl esc or perisMble nature which car· not ba !tept to~' five days without serious rreke of damaqe. IDl\X be solei atter the lapse ot such shorter time: as he may, llavinq regard tc the nature of the articles, think proper, Appeal against taxation. 93.(1) An appeal against the assessment or levy of, c r aqainst the refusal to refWld any tax under this requ Iat i on shall l ie to the Administrator or SuCh officer may be empowered hy him in trn s .be'hal f . (2) 1 e. on the hearin~ of -an appeal under this secti:.n, any question as to the liablity to. or the principle of assessment of a tax arises. on WhlCh the officer hearing the appeal entertains reasonable doubt. he may either of his on mot ion or on too application of any pereon interested, draw of a stat~nt of the facts of ~, 55 Summary recovery of octroi or terminal tax. 56, THE ANDAMAN AND NICOBAR EX'IRAORDlNARY GAZEITE. nsc. 8. 1994 ' the case and th(" point; on which. doubt is entertained, and refer the'statementf which on opinion on the point for the decision ot 'the A<1min~strator. (3) On a reference .being made under sub- section (2), the eub-sequent proceedings in the C48e shall be , as nearly as may be, in confoI"llity with the rules relating to references to the High Court cOntained an section 113 of the Code of Civil Procedure. 15;'08 an order XLVI in'the first schedule to that Cede. to (4) In every c,ppeal. the coats shall be in the discretion oj the officer decidin~ the appeal. (5) Coots awc:.rded under this section to a Municipality sha]l ,De recoverable by the Municipality as it there were arrears of a tax due from the appelJant. (6) If a Municlpality tails to pay any coete awarded to an appellant within 10 days after the date of the order for payment thereof t the officer awarding t he costs may order the person havinq custody of the balance of the Municipal Fund to pay the amI iunt . LImitations.