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The Local Government (Union Parishads) Ordinance, 1983

( Ordinance NO. LI OF 1983 )

Collection and recovery of taxes, etc.
57. (1) Unless otherwise provided, all taxes, rates and fees levied under this Ordinance shall be collected by such person and in such manner as may be prescribed.
(2) All arrears of taxes, rates and fees and other moneys claimable by a Union Parishad under this Ordinance shall be recoverable as a public demand.
(3) Any member or official of a Union Parishad authorised in this behalf may, in the prescribed manner, seize and dispose of any goods for the purpose of recovery of arrears of tax, rate or fee.
(4) Notwithstanding the provisions of sub section (2), the Government may empower any Union Parishad to recover arrears of taxes, rates, fees and other moneys claimable by the Union Parishad under this Ordinance 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.
(5) The Government may, by rules, specify the official or classes of officials by whom the power under sub section (4) shall be exercised, and prescribe the manner in which it shall be exercised.

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