Section 101
Recovery of tax.
About this Act
An Act to consolidate and amend the law relating to the administration of cantonments with a view to impart greater democratisation, improvement of their financial base to make provisions for developmental activities and for matters connected therewith or incidental thereto.
(1) If the person liable for the payment of any tax does not, within thirty
days from the service of the notice of demand, pay the amount due, or show sufficient cause for
non-payment of the same to the satisfaction of the Chief Executive Officer, such sum, with all costs of
recovery, may be recovered under a warrant, issued in the form set forth in Schedule II, by distress and
sale of the movable property or attachment and sale of the immovable property of the defaulter:
Provided that the Chief Executive Officer shall not recover any sum the liability for which has been remitted on appeal under this Chapter:
Provided further that the sale of any immovable property attached under this sub-section shall not be made save under the orders of the Board.
(2) Every warrant issued under this section shall be signed by the Chief Executive Officer.
Provided that the Chief Executive Officer shall not recover any sum the liability for which has been remitted on appeal under this Chapter:
Provided further that the sale of any immovable property attached under this sub-section shall not be made save under the orders of the Board.
(2) Every warrant issued under this section shall be signed by the Chief Executive Officer.