The New Delhi Municipal Council Act

Time and manner of payment of taxes

Presentation of bill

Notice of demand and notice fee

Penalty in case of default of payment of taxes

Recovery of tax

Distress

Disposal of distrained property and attachment and sale of immovable property

Recovery from a person about to leave New Delhi or Delhi

Power to institute suit for recovery

Power of seizure of vehicles and animals in case of non-payment of tax thereon

Occupiers may be required to pay rent towards satisfaction of property tax


Payment and recovery of taxes


Instead of proceeding against a defaulter by distress and
sale as hereinbefore provided, or after a defaulter has been so proceeded against unsuccessfully or with
partial success, any sum due or the balance of any sum due, as the case may be, from such defaulter on
account of a tax may be recovered from him by a suit in any court of competent jurisdiction.

LAWGIST

# 106 Power to institute suit for recovery