If any tax payable under this Act by the owner of any holding remains unpaid after the notice of demand has been duly served, and if such owner is not resident within the municipality, or the place of abode of such owner is unknown, the tax may be recovered from the occupier for the time being of such holding, who may deduct, from the next and following payments of his rent the amount which may be so paid by or recovered from him:
Provided that if any such holding is occupied by more than one person, the sum to be recovered from any one of such persons shall be proportionate to the value of the part of the holding in the respective occupation of such persons
Provided that if any such holding is occupied by more than one person, the sum to be recovered from any one of such persons shall be proportionate to the value of the part of the holding in the respective occupation of such persons
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Constitution of municipalities.Section 4 · Effect of exclusion of local area from municipality.Section 5 · Election and maintenance of boundary marks.Section 6 · Incorporation of Nagar Panchayat.Section 7 · Composition of Nagar Panchayat.Section 8 · Application of certain provisions relating to Council in case of Nagar Panchayat.India Code, Government of India. Text fetched 25 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.