Amendment status not verified — confirm the current text below against the official source.
(1) When any sum is due from any person on account of- (a) Tax on advertisements other than the advertisements published in Newspapers. Or (b) any other tax, fee or charge liveable under this Act, the Chief Municipal Executive Officer/ Municipal Executive Officer may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or in such other Form as the Chief Municipal Executive Officer/ Municipal Executive Officer may deem fit. Requirement of payment of rent by occupier towards tax due on land or building. Recovery of property tax on land and building or any other tax or charge when owner of land or building is unknown or ownership is disputed. Power of Chief Municipal Executive Officer/Municipal Executive Officer to prosecute or serve notice of demand. (2) The provisions of section 159 shall apply mutatis mutandis, to every such recovery of sum due.