Section 156. Recovery of tax

156. Recovery of tax.— (1) If the person liable for the payment of the tax does not, within thirty days from the service of the notice of demand, pay the amount due, such sum together with all costs and the 1. Ins. by Delhi Act 6 of 2003, s. 24, for section 152 (w.e.f. 1-8-2003). 2. Ins. by s. 25, ibid . (w.e.f. 1-8-2003). 3. Clause (a) re-numbered as clause (aa) by s. 25, ibid . (w.e.f. 1-8-2003). 4. Clause (c) omitted by Delhi Act 3 of 2017, s. 173 (w.e.f. 1-7-2017). penalty provided for in section 155, may be recovered under a warrant, issued in the form set forth in the Eighth Schedule, by distress and sale of the movable property or the attachment and sale of the immovable property, of the defaulter: Provided that the Commissioner shall not recovery any sum the liability for which has been remitted on appeal under the provisions of this Act. (2) Every warrant issued under this section shall be signed by the Commissioner. 1[156A. Recovery of property tax.— If, after the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier, in the absence of any such owner or person, does not file a return of self-assessment within sixty days of the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, or if the person liable for the payment of property tax does not pay the amount due within the due date, such sum together with all costs and penalty may be recovered under a warrant, issued in the form set forth in the Eighth Schedule, by distress and sale of the movable property, or the attachment and sale of the immovable property, of the defaulter: Provided that the Commissioner shall not recover any sum the liability for which has been remitted on appeal under the provisions of this Act.]