1[If, after the date of commencement of the Jan Vishwas (Amendment of Provisions) Act, 2026, any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier, in the absence of any such owner or person, does not file a return of self-assessment within a period of sixty days of the commencement of the Jan Vishwas (Amendment of Provisions) Act, 2026, or if the person liable for the payment of property tax does not pay the amount due within the due date, such sum together with all costs and penalty may be recovered under a warrant, issued in the form set forth in the Seventh Schedule, by distress and sale of the movable property, or the attachment and sealing and sale of the immovable property, of the defaulter:
Provided that the Chairperson shall not recover any sum the liability for which has been remitted on appeal under the provisions of this Act.]
Footnotes in the official text
- 1.Ins. by s. 2 and Sch. ibid. (w.e.f. 15-05-2026).