Amendment status not verified — confirm the current text below against the official source.
(1) The Urban Immovable Property tax shall be 38* * collected— (a) in the areas within the limits of a municipality to which this Part extends under section 20, by the municipality concerned, 39[notwithstanding any law under which such municipality is constituted.] (b) in the area of the Cantonment of Ahmedabad, by the Collector of Exemption of certain buildings and lands from the levy of Urban Immovable Property tax. Bom. VI of 1879. Authorities competent to levy and collect Urban Immovable Property tax and the manner of such levy and collection. 1932 : Bom. II ] Gujarat Finance Act, 1932 7 of 14 Ahmedabad 40[and in the areas of the Cantonments of Poona and Kirkee, by the Collector of Poona.] (2) The 41* * collection of the Urban Immovable Property tax shall be made (a) in any area within the limits of a municipality in the same manner in which the property tax 41* * collected in the said area, and (b) in the 42[areas of the Cantonments of Ahmedabad, Poona and Kirkee,] as an arrear of land revenue: Provided that if in any area within the limits of a municipality no property tax is levied by the municipality concerned, the Urban Immovable Property tax, shall be 41* * collected in such manner as may be prescribed. 43[24A. (1) If any person, on being served either before or after the coming into force of the Bombay Finance (Second Amendment) Act. 1939, with a notice of demand in the 44* * collection of the Urban Immovable Property tax in the manner provided in sub-section (2) of section 24, fails to pay within the period mentioned in the notice, any amount due from him on account of the said tax, the municipality or the Collector of Ahmedabad 45[or Poona], as the case may be. may, subject to the general or special orders of the 46[State] Government recover from him as a penalty a sum not exceeding one-fourth of the amount of the tax so unpaid, in addition to the amount of such tax payable by him : Provided the municipality or the Collector as the case may be, is satisfied that the person le to pay the Urban Immovable Property tax has wilfully failed to pay the amount of such tax. (2) Notwithstanding anything contained in sub section (1), if the notice of demand in the 47* * collection of the Urban Immovable Property tax has been served on any person before the coming into force of the Bombay Finance (Second Amendment) Act, 1939, no such shall be recovered as a penalty under sub section (1) unless the person on whom such notice has been served wilfully fails to pay the amount of the tax due within period of 15 days from the date of the coming into force of the said Act or within the period mentioned in the notice, whichever period expires later. (3) Sums recoverable under this section stall be recovered in the manner provided in section 24 for the recovery of the Urban Immovable Property tax.] 48[24AA The collection of the Urban Immovable Property tax under section 24 and the recovery of the penalty under section 21A on behalf of any municipality shall be made by the appropriate municipal authority appointed to collect the property tax on behalf of such municipality under the law under which such municipality is constituted ] 49[24B. Notwithstanding anything contained in any law and notwithstanding any rights arising out of any contract or otherwise howsoever, all sums due on account of the Urban Immovable Property tax levied under section, 22 or as a penalty imposed under section 24A for failure to pay such tax, in respect of any building or land, shall, subject to the prior payment of the land revenue, if any due to the 50[State] Government thereon, be a first charge upon the said building or land and upon the movable property, if any, found within or upon such building or land and belonging to the person liable for such tax or penalty.