Amendment status not verified — confirm the current text below against the official source.
Receipts to be given for all payments.--- E'or all sums paid on account of any tax under this Regulation, a receipt staking the amount, and the tax on account of which it has. been paid, shall be tendered by the person receiving such paymentsa, ,259. Certain amownis to be recovered as arrears of land revenue.--- Where any amount referred to in section 144 has become due and cannot be recovered under the foregoing provisions of this, Chapter by reason of the person liable for the payment thereof " being outside the Union territory or his not having any or sufficient property. in tHe Union territory, and such person has property autside t h e Union territory, then such am~unt shall, be recoverable a$ am arrear of land revenue and the provisions of the Rev,enue Recovery Act 1890 0-r any other law in force ' in the Bnio,n territory ,in, this behalf shall apply to, the recovery thereof. - c 1 ' 5 16l. Stay ocdders & 'barranti by whom to "be issued.--- When a warrant;*is issue4 under .section . - *r"lm:j-. , - - : . 1 p * * - - - U ‘ I Y h.. - , . ., \ 147, no authority other than the Chief Officer who issued the warrent shall have the power to hold back the execution of the warrant: Provided that the appellate authority to whom an appeal has been preferred under section 164 or the authority to whom a revision application is made under section 166, may issue a stay order if the' circumetances of the case so demand, only after the appeal or application for revision is duly admitted, and after recording the reasons for making such order. 161.Interest payable on dues for taxes.-- If a person on whom a notice of demand has been served under section 146 does not, within fifteen days from the service of such notice, pay the sum demanded in the notice, he shall be liable to pay by way 01 ~nterest, in addition to the sum and other charges due, -- (a) one-half percent, of the sum due for each complete month for the first six months, from the date of the expiry of the period of fifteen days aforesaid; and (b) one percent, of the sum due for each complete month thereafter', during the time he continues to make default in the payment of the slua due. The amount of interest shall be recovered in the same manner as the sum due is recoverable: Provided that the Chief officer may, in such circumstances as may be prescribed, and an appellate authority or the authority to whom revision application is made may, remit the whole or any part of the interest payable in respect of any period.