LawgistThe New Delhi Municipal Council Act
105Recovery from a person about to leave New Delhi or Delhi
(1) If the Chairperson has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to move from New Delhi or Delhi, he may direct the immediate payment by such person of the sum so due or about to become due and cause a notice of demand for the same to be served on such person.
(2) If, on the service of such notice, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress or attachment and sale in the manner hereinbefore provided, and the warrant of distress or attachment and sale may be issued and executed without any delay.
Download our fully-offline, High speed android app.- Click here
Payment and recovery of taxes
- 98 Time and manner of payment of taxes
- 99 Presentation of bill
- 100 Notice of demand and notice fee
- 101 Penalty in case of default of payment of taxes
- 102 Recovery of tax
- 103 Distress
- 104 Disposal of distrained property and attachment and sale of immovable property
- 105 Recovery from a person about to leave New Delhi or Delhi
- 106 Power to institute suit for recovery
- 107 Power of seizure of vehicles and animals in case of non-payment of tax thereon
- 108 Occupiers may be required to pay rent towards satisfaction of property tax
