State Act

The Maharashtra Village Panchayats Act.

129. Recovery of taxes and other dues.— (1) When any tax or fee has become due, a panchayat shall, with least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the amount due from him, specifying the date on or before which the amount shall be paid. (2) If any person fails to pay any tax or fee or any other sum due from him to a panchayat under this Act or the rules on or before the specified date of payment, the panchayat shall cause a writ of demand in the prescribed from to be served on the defaulter. (3) The presentation of every bill under sub-section (1) and the service of every writ of demand under sub-section (2) shall be effected by an officer or servant of the panchayat in this behalf,— (a) by giving or tendering the bill or writ to the person to whom it is addressed; or (b) if such person is not found, by leaving the bill or writ at his last known place of abode, if within the limits of the village, or by giving or tendering the bill or writ to some adult male member or servant of his family; or (c) If such person does not reside within the limits of the village, and his address elsewhere is known to the Sarpanch or other person directing the issue of the bill or writ, then by forwarding the bill or writ to such person by registered post, under cover bearing the said address; or (d) if none of the means aforesaid be available then by causing the bill or writ to be affixed on some conspicuous part of the building or land, if any, to which the bill or writ relates in the presence of at least two panchas. (4) If the sum for which a writ of demand has been served is not paid within thirty days from the date of such service, the panchayat may levy such sum by distraint and sale of the moveable property of the defaulter in the prescribed manner. (5) Fees for— (a) every writ demand issued under sub-section (2), (b) every distress made under sub-section (4), (c) the costs of maintaining any livestock under sub-section (4), shall be chargable at such rates as may be prescribed. (6) Notwithstanding anything contained in the forgoing sub-sections, any tax or fee payable on demand in accordance with rules shall be recoverable in such manner as may be prescribed. (7) If panchayat is unable to recover a tax or other sum due to it as aforesaid it may furnish to the Mamlatdar, Tahsildar or Naib-Tahasildar or Mahalkari, a statement of the arrears due with a request for the recover the same 1[* *] and on receipt of such statement of arrears, the Mamlatdar, Tahsildar or Naib-Tahasildar or Mahalkari shall proceed to recover the same as an arrear of land revenue. 2[* * * *] 3[(8)(a) If a panchayat fails to recover any tax, fee or any sum due to it, or neglects to take action under sub-sections (2) and (4) of this section. 4[* *] 5[* * * * * * *] The Panchayat Samiti may apply to the Collector to recover the same as an arrear of land revenue.] On receipt of such application the Collector shall, after holding such enquiry as he thinks fit 6[and after ascertaining that three years from the date when the same has become recoverable have not elapsed], proceed to recover the sum as an arrear of land revenue unless such sum is, under section 130 directed to be written off.