Amendment status not verified — confirm the current text below against the official source.
( 1) Subject to the previous approval of the of Scrv1ces S G h B d · 1 1 or Local · tate overnment, t e oar may reqmre a oca Authorihe~ authority to perform specified functions on behalf for Certam f h d • . . h h 11 . f purposes. o t e Boar In connection Wlt t e co ect10n o . taxes, charges, surcharges or fees imposed under this Act. (2) The manner in which such functions shall be performed, the procedure to be followed in connection therewith, the manner by which the local authority shall account to the . Board, the time and manner of payment to the Board of the amounts collected, and the provision of credits or allowances, if any, to the local authority to cover its administrative costs shall be such as may be pre~cribed. · (3) For the purpose of fac~litating and enforcing. collections by the local authority under this section the Board or the · Managing Director, as tl1~ case may b~, may delegate to the local authority or any of Its officers all or any of the powers. ( ') 't'fTE ASSAM GAZETTE. EXTRAORDINARY. JAN. 9, 1987 59 granted in this behalf in this Act or in the re~lations to the Board or the Managing Director, and in such event the relevant provision of this Act or the regulations shall apply nmtatis mutandis to the local authority and its officers. ::~~~:on . 52. (1) The Board shall by regulations specify the feeso and time, place and manner of payment of the taxes chargeS and fi ch d h bl -1 th' A recovery of ees, arges an sure arges paya e unc.er 1s ct. arrears thereof. (2) Interest at 6 per cent per annum shall be payable on all taxes, fees, charges and surcharges remaining unpaid after due dates. · (3) The taxes, fees, charges and surcharges due from any person in respect of any premises on account of supply of water and other services rendered by the Board together with interest, if any, payable thereo:1 shall, subject to the prior payment of land-revenue, if any, due to the . Government thereon and of Municipal rates, if any, due to any Municipal Corporation, Municipal Board or Town Committee, as the case may be, be a first charge on the land and buildings, comprised in the premises, and upon the movable property, if any, found within such premises and belonging to the said person. (4) (i) (ii) If any local or public authority fails to pay the taxes, fees, charges and surcharges or any interest thereon due from it for a period of six months, the Board may approach the State Government for taking necessary steps for recovery of the same and the State Governmen-t may then attach the fund or any portion thereof belonging to such local or public authority. After attachment, no persqn except an Officer appointed in this behalf by the 60 Tim A SF; A 1.\'i GA.7.E'T'TR ExTRAORDiNARY, JAN; !), 1987 State Government shall in any way deal with the attached . fund or portion thereof but such officer may, do all Acts in respect thereof which any such local or public authority or Officer or employee thereof might have done if such attach- ment had not taken place and rt.lay apply the proceeds in satisfaction of the arrears and of all interest due in respect thereof and of all expenses caused by the attachment and subsequent proceeding : Provided that no such attachment shall defect or prejudice any debt for which the fund attached was previously charged in accordance with law hut all such prior chaFges shall be 9aid out of the proceeds of the fund before any part of the proceeds is applied to the satisfection of the debt due to the Board. CHAPTER IX WATER SUPPLY ~oar~d to