# The Assam Municipal Corporation Act, 2022, Section 149

- Act: The Assam Municipal Corporation Act, 2022 (Act 8 of 2022)
- Source URL: https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/149/

## Text

(1) When any sum is due from any person on account of - (a) tax on advertisements other than the advertisements published in newspapers, or (b) any other tax, fee or charge leviable under this Act, the Commissioner may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or in such other Form as the Commissioner may deem fit. (2) The provisions of section 146 of the Act shall apply mutatis mutandis, to every such recovery of sum due. de The Corporation may, by order, strike off the books of the Corporation any sum due on account of the property tax or any other tax or on any other account, which may appear to it to be irrecoverable. Cancellation of irrecoverable dues.

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