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


(1) When any tax has become due, the Chairperson shall cause to be
presented to the person liable for the payment thereof, a bill for the amount due:
Provided that no such bill shall be necessary in the case of--

(a) a tax on vehicles and animals;

(b) a theatre-tax; and

(c) a tax on advertisements.

(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.

LAWGIST

# 99 Presentation of bill