Section 30. (1) In any case of default under this Act the Collector, in his discretion, may recover a sum not ex

(5) No proceedings for the recovery of any sum payable 1886.] License-tax Amendment. 41 (Chapter VI.—Supplemental Provisions.—Sections 31-32.) payable under this Act shall be commenced after the expiration of three months from the last day of the year in respect of which the sum is payable. (2) The 40 License-tax Amendment. [ACT II (Chapter V.—Recovery of Arrears of Tax.—Section 30.) (3) An order passed by the Collector under sub-section (1) shall have the force of a decree of a Civil Court in a suit in which the Government is the plaintiff and the defaulter is the defendant; and the order may be enforced in manner provided by the Code of Civil Procedure for the enforcement of decrees for money; and the procedure under the said Code in respect of the following matters, namely,— (a) sales in execution of decrees, (b) arrest in execution of decrees for money, (c) execution of decrees by imprisonment, (d) claims to attached property, and (e) execution of decrees out of the jurisdiction of the Courts by which they were passed, shall apply to every execution issued for levying the sum mentioned in the order; save that all the powers and duties conferred and imposed by the said Code upon the Court shall be exercised and discharged by the Collector by whom the order has been made or to whom a copy thereof has been sent for execution according to the provisions of the said Code, sections 223 and 224. (4) The Local Government may direct, with respect to any specified area, that the tax chargeable under this Act shall be recovered therein with, and as an addition to, any municipal tax or local rate by the same person and in the same manner as the municipal tax or local rate is recovered. 30. (1) In any case of default under this Act the Collector, in his discretion, may recover a sum not exceeding double the amount of the tax either as if it were an arrear of land-revenue or by any process enforceable for the recovery of an arrear of any municipal tax or local rate imposed under any enactment for the time being in force in any part of the territories administered by the Local Government to which he is subordinate, or may pass an order that a sum not exceeding double that amount shall be recovered from the defaulter: Provided that, where a person has presented a petition under section 25, such sum shall not be recoverable from him unless, within thirty days from the passing of the order on the petition, he fails to pay the amount, if any, required by that order. (2) The Local Government may direct by what authority any powers or duties incident under any such enactment as aforesaid to the enforcement of any process for the recovery of a municipal tax or local rate shall be exercised or performed when that process is employed under sub-section (1) for the recovery of the tax chargeable under this Act.