Panchayat:Repo18/Law Manual Page0557

objection on the decision taken by the Standing committee for Finance under Rule 11 may, where he is aggrieved of a notice şo issued or other action taken by the Standing Committee for Finance, file revision petition before the Tribunal for the Local Self Government Institutions constituted under Sections 271 S of the Act. (2) No appeal or revision shall lie against the imposition of tax unless the tax mentioned in the demand notice has been remitted.]

13. Implementation of the decision on appeal.

— The assessment books shall be corrected in accordance with the decision on the appeal and in the event of reduction or remission of tax, the excess amount remitted shall be refunded: Provided that if any sum is due to the Panchayat from the assessee that may be set off against such sum to be refunded and if there is no such sum due and if the assessee requests the president to adjust the said sum towards any amount that may become payable by him in future and it shall be credited accordingly.

14. Notice to be served before enforcing provisions of distraint.-

(1) The Secretary shall, where any tax due from any person has not been remitted on or before the due date, serve upon such person a demand notice requiring him to pay the tax together with 13[notice fee of two rupees and) the cost of service of the notice if sent by registered post, within fifteen days from the date of service of notice, before taking the proceedings under Section 210 of the Act. • (2) Notice under sub-rule (1) shall be signed by the Secretary and shall contain the following matters, (a) a statement regarding the period for which the tax is imposed, and description regarding the occupation, property or institution on which the tax is imposed; (b) the amount of tax, fee of demand notice and cost of notice is sent by registered post; (c) the date from which tax iş due; and (d) statement of the liability incurred on account of the default in remitting money.

15. Recovery by distraint.-

(1) If the amount due on account of any tax together with the fee of demand notice and the cost of service of the notice is not paid within fifteen days from the date of service of the notice and if the person from whom the tax is due has not shown cause to the satisfaction of the Secretary as to why it should not be remitted, the Secretary may, by distraint under warrant and by sale of the movable property of the defaulter, recover the amount due on account of the tax together with demand notice fee, cost of service of notice, warrant fee including the distraint fee together with such further sum that is sufficient for a meeting the actual expenses for the safe custody and sale of the property so distrained: Provided that movable property described in the proviso to Section 60 of the Code of Civil Procedure, 1908, shall not be distrained. (2) The warrant under sub-rule (1) shall be in Form No. 1 appended to these rules and for each such warrant a fee of five rupees shall be levied.

16. Civil suit for recovery of arrears.--

Nothing contained herein shall bar the Panchayat from filing suit in a civil court for the recovery of any tax due to the Panchayat under the Act..

17. Power of the officer conferred with duty to execute warrant.

-Any officer conferred with the duty to execute a warrant of distress under a special order of the Secretary in writing, it on to believe that any building contains.property which is liable to be seized, may, in case it is not possible to obtain entry otherwise even after informing his authority and purpose and