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147

Collection and recovery of taxes etc.

Act: Baluchistan Local Government Ordinance 1979

Section Provisions

ORDINANCE IX OF 1979 ORDINANCE IX OF 1979 BALUCHISTAN LOCAL GOVERNMENT ORDINANCE, 1979 CHAPTER XV‑LOCAL TAXATION 147. Collection and recovery of taxes etc.‑(1) All arrears of taxes, rents and other moneys claimable by a Local Council under this Ordinance shall be recoverable as a Public demand or as arrears of land revenue. (2) Notwithstanding the provisions of subsection (1) the Government may empower any Local Council to recover arrears of taxes, any other moneys claimable by Local Council under this Ordinance by distress and sale of the movable property, belonging to the person concerned or by attachment and sale of immovable property belonging to him. (3) The Government may, by rules, specify the officials or classes of officials by whom the power under subsection (2) shall be exercised and prescribed manner in which it shall be exercised.