Amendment status not verified — confirm the current text below against the official source.
Substituted by Act No.15 of 2013. Distress. [Act No. II of 1956] 223 issued by the Commissioner in the same manner as if such sum were due on account of the tax: 287[Provided that a simple interest at the rate of two pecent per mensum shall be charged in case of failure to pay property tax 288[by the end of the month of June for the first half year and by the end of December for the second half year]: Provided further that when payment of property tax is not made within the due date, the Commissioner may, after giving notice to the owner or occupier, disconnect the essential services to the premises.] 289[(3) If, for any reason the distraint or a sufficient distraint of the defaulter‘s property is impracticable, the Commissioner may prosecute the defaulter before the competent Court of jurisdication.]