Amendment status not verified — confirm the current text below against the official source.
The Governor, on the recommendation of the Finance Commission, pay to a Muncipality a lumsum amount as Grant-in-aid. 2 13. The State Government may make rules to regulate the manner of leving collecting assigning to the municipalities taxes and duties and making grant-in-aid. 2 14. (1) After assessment, whenever made or revised, every tax prayer shall be informed by the Municipality the amount of property tax so assessed in respect of his holding and the time within which and the manner in which such tax is to be paid by him. Till the assessment is revised the owner shall continue to pay the property tax for every year without any further notice or intimation from the Municipality. (2) The Municipality may, for convenience of tax administration notify different dates and time for holding of different wards for payment of tax in the office of the Municipality : Provided that the Municipality may engage tax collectors on cornmission basis for collection of taxes from different wards and such tax collectors may be paid commission which shall not exceed 10% of the total amount of taxes collected by a tax collector. Method of 2 15 ( 1 ) If a person, liable to pay tax, fails to make payment within notified period;he shall be further liable to pay a penalty at such rate as may be recovery of taxes. prescribed. (2) On failure to pay property tax within a period of three months from the date when payment was due, the Municipality may take one or more of the following actions to enforce recovery of such taxes :- (i) disconnect the water connection, if there is any such connection provided by Municipality to the holding ; (ii) request the power department of the State Government to discontinue power supply, if there is power connection to the holding : (iii) file application in the court of judicial magistrate having local jurisdiction, for realization of tax from the defaulter by issuing distress warrant for sale of moveable propel-ties of the defaulter in such manner as may be prescribed. cid nts 2 16. ( 1) On failure to recover any sum due on account of property tax from of property tax. the owner such, sum shall, without prejudice to any other action that may be taken under this Act, be recovered from the occupier of the land or buildings and such occupier from whom the tax has been recovered shall be entitled to reimbursement by the owner or adjustment against the rent payable by him. (2) If any amount of tax is paid on or before the due date of payment, the Municipality may grant such rebate not exceeding 10 % of the amount of tax as may be determined by the municipality. ec y 2 17. 011 failure of the owner to pay the tax a municipality may recover the of tax from unathorised same from any person who may be in unauthorised occupation of such land or occoupier. building only in respect of the period of unauthorised occupation : Provided that recovery of such tax shall not by itself confer upon such person any right or title in the same land or buildings. h w e r of the 218. ( 1 ) The Governor may, from time to time, on the recommendations Governor to of the Finance Commission, constituted under Article 243 of the Constitution, give directions. or otherwise give directions regarding levy, collection, division, assignment and appropriation of taxes, duties, tolls and fees and the powers of the Municipalities with regard to levy, collection and appropriation of taxes, duties, tolls and fees conferred by this Act shall be subject to such directions. (2) When directions have been issued under sub-section (I), all orders, regulations or decision of the Municipalities regarding levy, collection and appropriation of taxes, duties, tolls and fees, whether issued before or after such directions, shall be made to conform to such directions within such time as may be specified after which the directions of the Governor shall prevai I Bustee improvement scheme. Management of facilities for common use by User's c o m m i t t e e etc. Removal of congested buildings. CHAPTER XIV URBAN AND REGIONAL PLANNING AND DEVELOPMENT