State Act

The Greater Hyderabad Municipal Corporation Act, 1955.

269. (1) If the person liable for the payment of the said tax does not within fifteen days from the service of the 297[bill] pay the sum due, or show sufficient cause for non-payment of the same to the satisfaction of the Commissioner, and if no appeal is preferred against the said tax, as hereinafter provided, such sum, with all costs of the recovery, may be levied under a warrant in the form of Schedule L, or to the like effect, to be issued by the Commissioner, by distress and sale of the goods and chattels of the defaulter, or if the defaulter be the occupier of any premises in respect of which a property tax is due, by distress and sale of any goods and chattels found on the said premises or, if the tax due in respect of any vehicle or animal by distress and sale of such vehicle or animal in whomsoever’s ownership, possession or control, the same may be. (2) If after the service of the 298[bill] the amount of the said tax is paid but the 298[fee for the bill] is not paid, the sum due on account of the said fee may be levied under a warrant in the form of Schedule L, mutatis mutandis to be issued by the Commissioner in the same manner as if such sum were due on account of the tax: 299[Provided that a simple interest at the rate of two pecent per mensum shall be charged in case of failure to pay property tax 300[by the end of the month of June for the first half year and by the end of December for the second half year]: Provided further that when payment of property tax is not made within the due date, the Commissioner may, after giving notice to the owner or occupier, disconnect the essential services to the premises.] 301[(3) If, for any reason the distraint or a sufficient distraint of the defaulter’s property is impracticable, the Commissioner may prosecute the defaulter before the competent Court of jurisdication.]