LawgistThe Manipur Municipalities Act
108Recovery of taxes as arrears of land revenue
(1) Where any sum is due on account of a tax, other than octroi or tolls or any similar tax payable upon immediate demand, from a person to a municipality, the municipality may, without prejudice to any other mode of recovery provided in this Act apply to the Deputy Commissioner to recover such sum together with costs of proceedings incurred in that behalf.
(2) The Deputy Commissioner, on being satisfied that the sum mentioned in the application under sub-section (1) is due, shall proceed to recover it as soon as may be thereafter, as arrears of land revenue.
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RECOVERY OF MUNICIPAL CLAIMS
- 101 Recovery from occupier of tax due from non-resident
- 102 Recovery from owner of occupier's tax in certain cases
- 103 Recovery by owner of occupier's tax paid by owner
- 104 Method of recovery by owner
- 105 Penalty
- 106 Municipality may compound with livery stable keepers
- 107 Rents, tolls and fees in respect of markets
- 108 Recovery of taxes as arrears of land revenue
- 109 Power to sell unclaimed holdings for money due
- 110 Writing off irrecoverable sums due to the Nagar Panchayat or to the Council
