166. Presentation of bill. -

(1) As soon as a person becomes liable for the payment of, -

(a) any sum on account of tax, other than [any tax] payable upon immediate demand, or

(b) any sum payable under clause (c) of Section 196 or Section 229 or Section 230 in respect of the supply of water, or payable in respect of any other municipal service or undertaking, or

(c) any other sum declared by this Act or by rule [or bye-law] to be recoverable in the manner provided by this chapter, the [Municipality] shall, with all convenient speed cause a bill to be prescribed to the persons so liable.

(2) Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and licence fee upon the commencement of the period in respect of which such tax or fee is payable.

167. Contents of bill. -

Every such bill shall specify, -

(a) the period for which, and the property, occupation, circumstances or thing in respect of which the sum is claimed, and

(b) the liability or penalty enforceable in default of payment, and

(c) the time (if any) within which an appeal may be referred as provided in Section 161.

168. Notice of demand. -

If the sum for which a bill has been presented as aforesaid is not paid into the municipal office or to a person empowered by a regulation to receive such payments, within fifteen days from the presentation thereof, the [Municipality] may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form set forth in Schedule IV, or to the like effect.

169. Issue of warrant. -

(1) If the person liable for the payment of the said sum does not, within fifteen days from the service of such notice of demand either, -

(a) pay the sum demanded in the notice, or

(b) show cause to the satisfaction of the [Municipality] or of such officer as the [Municipality] by regulation may appoint in this behalf, or, where there is an executive officer, of the executive officer, as the case may be, why he should not pay the same, such sum with all costs of the recovery may be recovered under a warrant caused to be issued by the [Municipality] in the form of Schedule V, or to the like effect, by distress and sale of the movable property of the defaulter.

(2) Every warrant issued under this section shall be signed by the [President] of the [Municipality], or by an officer to whom the [Municipality] has delegated its power by regulation or by the executive officer, if any.

170. Forcible entry for purpose of executing warrant. -

(1) It shall be lawful for a municipal officer to whom a warrant issued under Section 169 is addressed, to break open, at any time between sunrise and sunset any outer or inner door or window of a building, in order to make the distress directed in the warrant, in the following circumstances and not otherwise, -

(a) if the warrant contains a special order authorizing him in this behalf, and

(b) if he has reasonable grounds for believing that the building contains property which is liable to seizure under the warrant, and

(c) if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance.

(2) Provided that such officer shall not enter or break open the door of an apartment appropriated for women, until he has given any women therein an opportunity to withdraw.

171. Manner of executing warrant. -

(1) It shall also be lawful for such officer to distrain, wherever it may be found any movable property of the person therein named as defaulter, subject to the provisions of sub-sections (2) and (3).

(2) The following property shall not be distrained -

(a) the necessary wearing apparel and bedding of the defaulter, his wife, and children;

(b) the tools of artisans;

(c) books of account;

(d) when the defaulter is an agriculturist, his implements of husbandry, seed grain, and such cattle as may be necessary to enable him to earn his livelihood.

(3) The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any article have been distrained which, in the opinion of a person authorized by or under sub-section (2) of Section 169 to sign a warrant, should not have been so distrained, they shall forthwith be returned.

(4) The officer shall on seizing the property forthwith make an inventory thereof, and shall before removing the same give to the person in possession thereof at the time of seizure a written notice in the form of Schedule VI that the said property will be sold as shall be specified in such notice.

172. Sale of goods under warrant, and application of proceeds. -

(1) When the property seized is subject to speedy and natural decay or when the expense of keeping it in custody together with the amount to be recovered is likely to exceed its value, the [President] or other officer by whom the warrant was signed, shall at once give notice to the person in whose possession the property was seized to the effect that it will be sold at once, and shall sell it accordingly unless the amount named in the warrant be forthwith paid.

(2) If not sold at once under sub-section (1), the property seized, or a sufficient portion thereof, may, on the expiration of the time specified in the notice served by the officer executing the warrant, be sold by public auction under the orders of the [Municipality], unless the warrant is suspended by the person who signed it or the sum due from the defaulter is paid together with all costs incidental to the notice, warrant and distress and detention of the property.

(3) The surplus, if any, shall be forthwith credited to the municipal fund, notice of such credit being given at the same time to the person from whose possession the property was taken, but, if the same be claimed by written application to the [Municipality] within one year from the date of the notice, a refund thereof shall be made to such person. Any sum not claimed-within one year from the date of such notice shall be the property of the [Municipality].

173. Procedure in case of execution against property outside [municipal area]. -

(1) If no sufficient movable property belonging to a defaulter of being upon the premises, in respect of which he is assessed, can be found within the [municipal area], the District Magistrate may, on the application of the [Municipality], issue his warrant to an officer of his Court, -

(a) for the distress and sale of any movable property or effects belonging to the defaulter within any other part of the jurisdiction of the Magistrate, or

(b) for the distress and sale of any movable property belonging to the defaulter within the jurisdiction of any other Magistrate exercising jurisdiction within Uttar Pradesh.

(2) In the case of action being taken under clause (b) o( sub-section (1), the other Magistrate shall endorse the warrant so issued, and cause it to be executed, and any amount recovered to be remitted to the Magistrate issuing the warrant, who shall remit the same to the [Municipality].

[173A. Recovery of taxes as arrears of land revenue. -

(1) Where any sum is due on account of a tax, other than] [any tax] payable upon immediate demand, from a person to a [Municipality], the [Municipality] may without prejudice to any other mode of recovery apply to the Collector to recover such sum together with costs of the proceedings as if it were an arrear of a land revenue.

(2) The Collector on being satisfied that the sum is due shall proceed to recover it is an arrear of land revenue.

174. Fees and costs. -

Fees for, -

(a) every notice issued under Section 168;

(b) every distress made under Section 171; and

(c) the costs of maintaining any live stock seized under the said section; shall be chargeable at the rates respectively specified in such behalf in rules made by the [State Government], and shall be included in the costs of recovery to be levied under Section 169.

175. Savings. -

No distress or sale made under this Act shall be deemed unlawful, nor shall any person making the same be deemed a trespasser, on account of any error, detect or want of form in the bill, notice, warrant of distress, inventory or other proceeding relating thereto.

176. Alternative power of bringing suit. -

Instead of proceeding by distress and sale, of in case of failure to realize thereby the whole or any part of the demand, the [Municipality] may sue the person liable to pay the same in any Court of competent jurisdiction.

177. Liability of immovable property for taxes. -

All sums due on account of a tax imposed on the annual value of buildings or lands or of both shall, subject to the prior payment of the land revenue (if any) due to the Government thereupon, be a first charge upon such buildings or lands.