Background
Gujarat Municipal Act, 1963 establishes the legal framework for the administration and functioning of municipalities in Gujarat, including taxation and recovery of municipal dues. Section 132 specifically deals with the issuance of bills for municipal taxes, fees, and other recoverable amounts, forming the initial step in the statutory recovery process before any coercive action is taken
Applicability
Section 132 applies to all municipalities in Gujarat for recovery of municipal taxes, charges, and dues from owners, occupiers, or other liable persons. It becomes applicable when any municipal amount becomes due, requiring the Chief Officer to issue a formal bill or notice before initiating further recovery proceedings under the Act
Compliance Requirement under Section 132
Payments under a Bill presented under Gujarat Municipal Act 1963 (Section 132)
Where any amount is due under Gujarat Municipal Act 1963 and a Bill is issued for the same, the person to whom the bill has been presented shall pay the sum claimed as due in the Bill/show cause to satisfaction of Chief Officer that he is not liable to pay /prefer an appeal within 15 days of presentation thereof. Where he doesnt pay, he may be served a Notice of Demand
Penalties
For non-payment, Demand Notice may be issued
If a Demand Notice has been issued and still payment not made within 15 days,
(i) such sum with all costs of the recovery may be levied under a warrant signed by the Chief Officer in consultation with the president in the form specified in Schedule V or to the like effect by distress and sale of the movable property or the attachment and sale of immovable property of the defaulter, and
(ii) where the sum so demanded is on account of any tax levied in respect of water supply, sanitary service or any other service provided by the municipality under this Act, without prejudice to any other remedy for the recovery of the sum provided in this Act, it shall be lawful for the Chief Officer to discontinue the supply of water or the relevant service rendered to the defaulter until the sum so demanded together with the expenses incurred by the municipality in discontinuing and recommencing the water supply or as the case may be, the service is paid to the municipality or recovered under this Chapter.
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