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ACT V OF 2010 ACT V OF 2010 BALOCHISTAN LOCAL GOVERNMENT ACT, 2010 An Act to provide for the constitution and continuance of Local Government Institutions in Balochistan, and to consolidate law relating to the Local Government and to provide for the matters connected therewith and ancillary thereto. [Gazette of Balochistan, Extraordinary, 13th May, 2010] No. PAB/Legis: V(8)/2010, dated 13-5-2010.---The Balochistan Local Government Bill, 2010 having been passed by the Provincial. Assembly of Balochistan on 10th May, 2010 and assented to by the Governor, Balochistan on 11th May, 2010 is hereby published as an Act of the Provincial Assembly. Preamble.---Whereas the Constitution of Islamic Republic of Pakistan under Article 32 requires the State to encourage Local Government Institutions composed of elected representatives of the areas concerned and having special representation of peasants workers and women: Whereas the Constitution requires the provincial, government to decentralize the government administration under Article 140-A so as to facilitate expeditious disposal of its business to meet the convenience and requirements of the public: And Whereas it is expedient to consolidate the law relating to Local Government Institutions so as to the obligation in line with the requirements of the Constitution: Now therefore, it is enacted as under: CHAPTER - Xl LOCAL COUNCIL TAXATION 116. Collection and recovery of taxes, etc.---(1) Failure to pay any tax and other money claimable under this Act shall be an offence. (2) All arrears of taxes, rents and other moneys claimable by a Local Council under this Act shall be recoverable as arrears of land revenue. (3) Government may empower any Local Council to recover arrears of taxes or any other moneys claimable by the Local Council under this Act by distress and sale of the movable property belonging to the person concerned or by attachment and sale of the immovable property belonging to him. (4) Government may, by rules, specify the officials or classes of officials by whom the power under subsection (2) shall be exercised and prescribe the manner in which it shall be exercised.