100Notice of demand
(1) If the amount of tax for which public notice has been issued or a bill has been presented is not paid within thirty days from the issue of public notice or presentation of the bill, as the case may be, the Chief Executive Officer may cause to be served upon the person liable for the payment of the same a notice of demand in the form set forth in Schedule I.
(2) For every notice of demand which the Chief Executive Officer causes to be served on any person under this section, a fee of such amount, not exceeding two hundred rupees as shall in each case be fixed by the Chief Executive Officer, shall be payable by the said person and shall be included in the costs of recovery.
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- 98 Time and manner of payment of taxes
- 99 Public notice for taxes due
- 100 Notice of demand
- 101 Recovery of tax
- 102 Interest payable on taxes due
- 103 Distress
- 104 Disposal of distrained property
- 105 Attachment and sale of immovable property
- 106 Recovery from a person about to leave cantonment and refund of surplus sale proceeds, if any
- 107 Power to institute suit for recovery