CHAPTER 6

कर अपील, कर-वसूली एवं कर बकाया की वसूली

Rajasthan Municipalities Act, 2009 — Sections 121–140

RAS A2Z — Learn. Practice. Succeed.

यह Chapter पिछले Chapter 5 का सीधा continuation है।

Chapter 5 में हमने पढ़ा था: Tax → Assessment → Tax Liability

अब Chapter 6 में: Assessment → Appeal → Demand → Default → Warrant → Attachment → Sale → Recovery → First Charge का पूरा statutory mechanism पढ़ेंगे।

विशेष रूप से महत्वपूर्ण: Section 121 में 2017 के Amendment द्वारा appellate authority बदली गई थी। वर्तमान statutory text के अनुसार Municipal Corporation में appeal Commissioner के पास और Municipal Council/Municipal Board में concerned Regional Deputy Director of Local Bodies के पास जाती है। यह बदलाव Rajasthan Municipalities (Amendment) Act, 2017 द्वारा किया गया था।

1. CHAPTER 6 — COMPLETE STATUTORY MAP

धारा	विषय
121	Taxation से संबंधित Appeals
122	Limitation एवं Preliminary Deposit
123	Costs
124	Taxation matters में Civil/Criminal Court jurisdiction पर bar
125	Savings
126	Liability disclose करने का obligation
127	Taxes recover करने का duty
128	Tax Bill की presentation
129	Tax Bill की contents
130	Notice of Demand
131	Warrant कब जारी हो सकता है
132	Warrant execute करने हेतु forcible entry
133	Warrant execute करने की manner
134	Special cases में attached property की sale
135	Municipality के बाहर attachment एवं sale
136	Municipality छोड़ने वाले व्यक्ति के विरुद्ध summary proceedings
137	Savings
138	प्रत्येक payment की receipt
139	Suit file करने की alternative power
140	Land/Building आदि की tax liability — First Charge

India Code में Sections 121–140 यही statutory sequence है।

2. TAX RECOVERY — MASTER FLOW

TAX ASSESSMENT ↓ TAX DEMAND ↓ TAX BILL (Section 128) ↓ BILL CONTENTS (Section 129) ↓ 15 DAYS FOR PAYMENT ↓ NOT PAID? ↓ NOTICE OF DEMAND (Section 130) ↓ 15 DAYS AGAIN ↓ ┌───────────────┼───────────────┐ ↓ ↓ ↓ PAY SHOW CAUSE APPEAL ↓ OTHERWISE DEFAULT ↓ WARRANT (Section 131) ↓ ATTACHMENT ↓ SALE ↓ RECOVERY ↓ FIRST CHARGE — S.140

3. SECTION 121 — Appeals Relating to Taxation

Tax assessment या assessment में alteration के विरुद्ध appeal की जा सकती है। और यदि assessment के विरुद्ध appeal नहीं की गई है, तो Section 130 की Notice of Demand के विरुद्ध भी appeal की जा सकती है।

4. वर्तमान Appellate Authority

Municipal Corporation → Appeal: Commissioner के पास जाएगी।
Municipal Council / Municipal Board → Appeal: Concerned Regional Deputy Director of Local Bodies के पास जाएगी।

5. 2017 Amendment — बहुत महत्वपूर्ण

Section 121 को Rajasthan Municipalities (Amendment) Act, 2017 द्वारा substitute किया गया। Amendment: Act No. 27 of 2017 से संबंधित है।

पुरानी स्थिति से सावधान: पुराने notes/books में आपको Collector या पुराने appellate authority का उल्लेख मिल सकता है। लेकिन current amended Section 121 के लिए: Municipal Corporation → Commissioner; Municipal Council/Board → Regional Deputy Director of Local Bodies याद करें।

6. Section 121 — किन मामलों में Appeal?

Assessment
Alteration of Assessment
यदि assessment के विरुद्ध पहले appeal नहीं की गई हो, तो: Notice of Demand under Section 130

Golden Formula: Assessment → Appeal ; Altered Assessment → Appeal ; No earlier appeal + Demand Notice → Appeal

7. SECTION 122 — Limitation

Tax appeal unlimited time में नहीं की जा सकती। Building/Land Tax : Appeal 30 days के भीतर करनी होती है। Period की गणना order की communication की date से होती है। लेकिन copy प्राप्त करने में लगा आवश्यक समय exclude किया जाता है।

8. Other Taxes — 30 Days

यदि tax building/land tax के अलावा कोई अन्य tax है, तो appeal assessment या alteration of assessment की notice प्राप्त होने के 30 days के भीतर करनी होगी। यदि assessment/alteration की notice नहीं दी गई है: First Demand की date से 30 days के भीतर appeal करनी होगी।

9. Preliminary Deposit — 25%

Section 122 का अत्यंत महत्वपूर्ण examination point: Appeal सुनने और determine करने के लिए Claimed amount का 25% Municipal office में deposit करना आवश्यक है।
Formula: Tax claimed = ₹1,00,000 → Preliminary deposit = 25% = ₹25,000

30 + 25 : 30 days limitation • 25% preliminary deposit

10. SECTION 123 — Costs

हर appeal में Costs का निर्णय Appeal deciding officer के discretion पर होगा।

Municipality को Costs Award होने पर: Municipality उन्हें इसी Chapter में prescribed recovery mechanism से recover कर सकती है।
Municipality को Costs Pay करने हों तो: यदि appellant के पक्ष में costs awarded हुए और Municipality order की communication से 30 days में payment नहीं करती, तो costs-awarding officer Municipal Fund के balance की custody रखने वाले person को payment करने का order दे सकता है।

11. SECTION 124 — Civil/Criminal Court Jurisdiction Bar

Taxation matters में Valuation या Assessment पर objection उसी manner और authority के सामने होगा जो Act में provided है। किसी दूसरे authority या अलग manner से taxation liability challenge नहीं की जा सकती।

Appellate authority का order confirm, set aside, modify कर सकता है। Assessment/valuation/tax liability से संबंधित उसका order Final होगा।

लेकिन Review संभव है: Appellate authority application पर या suo motu अपने appellate order को review कर सकती है। लेकिन: Original order की date से 3 months के भीतर further order द्वारा review करना होगा।
Exam Formula: Finality + Review within 3 months

12. Section 124 — Important Trap

❌ कथन: “Tax assessment के खिलाफ सीधे किसी भी civil court में suit किया जा सकता है।” — पहले Act द्वारा निर्धारित taxation remedy देखनी होगी।

13. SECTION 125 — Savings

यदि assessment list, notice, bill, other tax document में केवल नाम की गलती, residence की गलती, business/occupation की गलती, property description की गलती, clerical error, defect of form हो, तो केवल इसी आधार पर document invalid नहीं हो जाता।

Identification पर्याप्त है: Document में person/property को sufficiently identifiable रूप में describe किया गया हो तो document valid रह सकता है। हर स्थिति में owner/occupier का नाम perfectly लिखा होना आवश्यक नहीं है।

Section 125(2) का बहुत महत्वपूर्ण concept: Tax levy को property title नहीं माना जाएगा। अर्थात्: किसी property पर tax लगना या tax देना ownership/title का proof नहीं है।
❌ “Municipality ने property tax लगाया, इसलिए Municipality ने ownership स्वीकार कर ली।”

14. SECTION 126 — Obligation to Disclose Liability

Municipality: Chief Municipal Officer, Assessor या Municipality द्वारा authorised officer written communication के माध्यम से किसी inhabitant से information माँग सकते हैं। Information का उद्देश्य: 1. क्या व्यक्ति tax liable है? 2. कितना tax assess होना चाहिए? 3. Owner का नाम और address क्या है? पता करना है।

Information नहीं देने पर: यदि व्यक्ति information नहीं देता; या untrue information देता है; तो conviction पर ₹1,000 तक fine हो सकता है। Section 126 → ₹1,000

15. SECTION 127 — Duty to Recover Taxes

Taxes की proper levy और recovery के लिए responsibility: Chief Municipal Officer या उसके द्वारा authorised officer की है। विशेष रूप से Sections 102 और 103 के taxes।

EO के लिए विशेष महत्व: Municipal Board में Chief Municipal Officer = Executive Officer, इसलिए EO की tax recovery responsibility को Section 127 से जोड़कर पढ़ना चाहिए।
Core Principle: Levy + Recovery = CMO responsibility

16. SECTION 128 — Tax Bill

जब कोई राशि Chapter के recovery mechanism के तहत recoverable हो या Municipality की vested building/land के rent के रूप में due हो, तो Municipality को least practicable delay में liable person को Bill present करना चाहिए।

17. SECTION 129 — Bill की Contents

हर tax bill में: (a) वह period जिसके लिए amount due है। (b) वह property, occupation, circumstance, thing जिसके संबंध में amount claim किया गया है। और bill में यह भी बताया जाएगा: (i) Default होने पर liability। (ii) Appeal करने का available time।

Section 128 vs 129: 128 = Bill present करना ; 129 = Bill में क्या-क्या होगा।
Golden Pair: 128 = Presentation ; 129 = Contents

18. SECTION 130 — Notice of Demand

यदि tax bill present करने के बाद 15 days के भीतर amount paid नहीं किया गया, तो Municipality Notice of Demand serve कर सकती है। Notice: Fourth Schedule के prescribed form में या like effect में होगा।

15 + 15 Rule: Bill → 15 days → Notice of Demand → 15 days → Warrant

19. SECTION 131 — Warrant कब?

यदि Section 130 का Notice of Demand serve होने के बाद 15 days के भीतर defaulter: (a) Demanded sum pay नहीं करता; या (b) Satisfactory show cause नहीं देता; या (c) Section 121 के अनुसार appeal नहीं करता; तो Attachment and Sale द्वारा recovery की जा सकती है।

Warrant के साथ Tax due + Recovery costs दोनों recover किए जा सकते हैं।
Movable Property का Warrant: Chief Municipal Officer द्वारा Fifth Schedule के form में या like effect में जारी किया जाता है।
Immovable Property का Warrant: Municipality द्वारा prescribed form में warrant जारी किया जाता है।

Section 131 — Three-Year Limitation for Warrant: Attachment and sale का warrant उस date से 3 years के बाद जारी नहीं किया जा सकता जिस date पर warrant पहली बार issue किया जा सकता था। लेकिन 3 years के बाद Municipality concerned authorities से Arrears of Land Revenue के रूप में recovery का request कर सकती है।
Exam Formula: Warrant → 3 years ; After 3 years → Land Revenue Recovery route request

हर warrant Chief Municipal Officer द्वारा signed और issued होगा।
Property Municipality के jurisdiction में: Municipality के officer को। Property दूसरी Municipality में: उस Municipality के CMO को। Property non-municipal area में: Tehsildar को।

20. SECTION 132 — Forcible Entry

Warrant execute करने वाला officer sunrise से sunset के बीच यदि reasonable grounds हैं कि building में attachable property है और admission नहीं दिया जा रहा: outer/inner door या window को break open कर सकता है। लेकिन पहले authority बतानी होगी; purpose बताना होगा; admission demand करना होगा।

Women's Apartment Protection: यदि apartment women के लिए appropriated है, तो officer बिना 3 hours notice दिए door break open नहीं कर सकता। महिलाओं को withdraw करने का opportunity भी देना होगा। Section 132 → 3 hours

21. SECTION 133 — Attachment

Warrant के आधार पर Movable और Immovable property attach की जा सकती है। लेकिन statutory exemptions लागू हैं।

किन वस्तुओं को Attach नहीं किया जा सकता?

Necessary wearing apparel (Defaulter, wife, children)
Bedding
Cooking utensils
Tools of artisans
Agriculturist की livelihood property: implements of husbandry, seed grain, necessary cattle

Attachment Excessive नहीं होना चाहिए: Movable property की attachment recoverable amount के proportion में होनी चाहिए। Excessive Attachment prohibited.

Movable Property Attachment Procedure: Officer को तुरंत inventory तैयार करनी होगी। और property हटाने से पहले possession वाले व्यक्ति को Sixth Schedule के form में written notice देना होगा।
Immovable Property Attachment: transfer/charge पर prohibition order के द्वारा होगी। Defaulter को property transfer/charge करने से रोका जाता है।
Immovable Attachment की Proclamation: Order को property पर/adjacent place पर customary mode से proclaim किया जाता है। Copy property के conspicuous part; Municipality office के conspicuous part; यदि land State Government revenue-paying है, तो concerned Collector office में affix की जाती है।
Attached Property का Subsequent Transfer: Attachment के बाद Chief Municipal Officer की written permission के बिना property का transfer/charge/interest transfer Municipality के enforceable claims के विरुद्ध Void होगा।

22. SECTION 134 — Special Cases में Immediate Sale

यदि attached property speedy/natural decay के अधीन है, या custody का expense + recovery amount उस property की value से अधिक होने की संभावना है, तो Immediate Sale की जा सकती है।

Immediate Sale से पहले Chief Municipal Officer को person in possession को notice देना होगा कि property तुरंत बेची जाएगी। लेकिन sale रोकने के लिए demanded amount तुरंत pay किया जा सकता है, या equal security furnish की जा सकती है।
Public Auction: यदि immediate sale नहीं हुई: attached property या sufficient portion Public Auction द्वारा बेची जा सकती है। Sale Chief Municipal Officer के orders और State Government द्वारा prescribed manner में होगी।
Sale Proceeds का उपयोग: पहले Tax due और Recovery-related costs pay किए जाएंगे।
Surplus Sale Proceeds: यदि sale के बाद surplus बचता है: पहले Municipal Fund में credit किया जाएगा। और person in possession को notice दिया जाएगा।

Surplus Refund — One Year: यदि entitled person written application से 1 year के भीतर refund claim करता है, तो surplus refund किया जाएगा। यदि 1 year में claim नहीं किया, तो surplus Municipality की property बन जाएगा।
Exam Formula: Surplus → 1 year claim ; No claim in 1 year → Municipality

23. SECTION 135 — Municipality के बाहर Attachment

यदि warrant को Municipality के बाहर execute करना है, तो issuing authority endorsement द्वारा concerned officer को attached property sell करने की authority दे सकती है। वह officer sale और related actions कर सकता है। Recovery Amount का Remittance: Outside Municipality sale करने वाला officer recovery costs deduct करके recovered amount warrant issuing authority को remit करेगा।

24. SECTION 136 — Defaulter Municipality छोड़ने वाला हो

यदि Municipality को reason to believe है कि कोई person municipal area छोड़ने वाला है और उससे कोई recoverable amount due है; या about to become due है, तो CMO immediate payment के लिए bill प्रस्तुत कर सकता है।

Section 136 — Normal Demand Notice की आवश्यकता नहीं: यदि person bill मिलने पर forthwith payment नहीं करता, तो movable या immovable property की attachment और sale हो सकती है। और इस special situation में Notice of Demand जरूरी नहीं है। Warrant without delay issue और execute किया जा सकता है। यह बहुत बड़ा Exam Trap है।

25. SECTION 137 — Savings

Bill, demand notice, warrant, inventory या recovery proceedings में error, defect, want of form होने मात्र से attachment/sale automatically unlawful नहीं हो जाती। और executing person को केवल ऐसे procedural defect के कारण trespasser नहीं माना जाएगा।

26. SECTION 138 — Receipt

Tax के account में received हर payment के लिए Receipt देना आवश्यक है। Receipt में amount, किस tax के account में payment हुई बताया जाएगा।

27. SECTION 139 — Alternative Power of Suit

Municipality केवल attachment/sale तक सीमित नहीं है। Chief Municipal Officer attachment and sale के बजाय या attachment/sale से पूरा amount recover न होने पर liable person के विरुद्ध Court of Competent Jurisdiction में suit कर सकता है।

TAX DEFAULT → Attachment + Sale (S.131–135) या Suit (S.139)

28. SECTION 140 — First Charge

यह chapter का सबसे महत्वपूर्ण legal provision है: Land/building पर imposed tax का due amount State Government के land revenue की prior payment के अधीन First Charge होगा: उस building/land पर और उस building/land में/पर मिली movable property पर, यदि वह movable property tax liable person की है।
“First Charge” का अर्थ: Charge — चार्ज — संपत्ति पर वैधानिक वित्तीय दावा। यहाँ Municipality का tax claim property से legally attached priority claim बनता है। लेकिन State Government का land revenue यदि due है, तो उसे Prior priority मिलती है।
Section 140 — Occupier Protection: यदि occupier owner नहीं है, तो उससे tax arrears recover नहीं किए जा सकते यदि arrears 1 year से अधिक पुराने हैं या उस period में occupier occupation में था ही नहीं।
MASTER FORMULA: Land Revenue First → Municipal Tax First Charge ; Non-owner Occupier → >1 year arrears protected

29. COMPLETE RECOVERY CHAIN

ASSESSMENT → S.121 APPEAL → S.122 (30 Days + 25% Deposit) → S.128 TAX BILL → S.129 BILL CONTENTS → 15 DAYS → S.130 NOTICE OF DEMAND → 15 DAYS → PAY / SHOW CAUSE / APPEAL → DEFAULT → S.131 WARRANT → S.132 Forcible Entry → S.133 ATTACHMENT → S.134 SALE → S.135 Outside Municipality → S.139 SUIT → S.140 FIRST CHARGE

30. SECTION 121–140 — MASTER TABLE

Section	Core Point	Key Fact
121	Tax Appeal	Corporation → Commissioner ; Council/Board → Regional Deputy Director
122	Limitation	30 days ; Preliminary deposit 25%
123	Costs	Discretion of appellate officer
124	Jurisdiction bar	Statutory tax remedy ; Review within 3 months
125	Savings	Clerical/form errors ; Tax levy ≠ title
126	Disclosure	₹1,000 max fine
127	Recovery duty	CMO
128	Bill	Present with least practicable delay
129	Bill contents	Period + subject + default + appeal
130	Demand notice	After 15 days unpaid
131	Warrant	15 days after demand notice ; Warrant limitation 3 years
132	Forcible entry	Sunrise–sunset ; Women’s apartment 3 hours notice
133	Attachment	Exempt essential items
134	Special sale	Decay/high custody cost ; Surplus claim 1 year
135	Outside municipality	Attachment/sale
136	Person leaving	Immediate recovery
137	Savings	Procedural defects
138	Receipt	Every payment
139	Suit	Alternative recovery
140	First charge	Land/building

31. सबसे महत्वपूर्ण Numerical Facts

25% — Appeal preliminary deposit.
30 days — Tax appeal limitation.
15 days — Tax bill के बाद payment period।
15 days — Demand notice के बाद payment/show cause/appeal period।
3 years — Warrant issue करने की limitation।
3 hours — Women’s apartment में forcible entry से पहले notice।
1 year — Sale surplus claim period।
₹1,000 — Section 126 information default पर maximum fine।

“15 + 15” — Bill=15, Demand=15

“30 + 25” — Appeal=30 days + 25%

“3–3–1” — 3 years, 3 hours, 1 year

32. Attachment में क्या बचता है?

Attach नहीं होगा: Clothes, Bedding, Cooking utensils, Artisan tools, Agriculturist implements, Seed grain, Necessary cattle.
Attachment must not be excessive: ₹50,000 की recovery के लिए unnecessarily ₹5 lakh की movable property attach करना statutory principle के विरुद्ध होगा। Attachment recoverable amount के लगभग proportionate होनी चाहिए।

33. Tax Recovery — Authority Matrix

Action	Authority
Tax recovery responsibility	CMO/authorised officer
Tax appeal — Corporation	Commissioner
Tax appeal — Council/Board	Regional Deputy Director
Tax assessment	Assessor framework
Tax bill	Municipality
Demand notice	Municipality
Movable warrant	CMO
Warrant signature	CMO
Immovable warrant	Municipality
Forcible entry	Warrant-executing officer
Special sale	CMO
Public auction	CMO orders/prescribed manner
Outside Municipality	Concerned CMO/Tehsildar
Alternative suit	CMO
First charge	Statutory by Section 140

34. TAX RECOVERY — COMPLETE DECISION TREE

क्या Tax Due है? → YES → Tax Bill S.128 → 15 Days → Paid? YES→END ; NO→ Demand Notice S.130 → 15 Days → Pay / Show Cause / Appeal → No relief → Warrant → Attachment → Sale → Recovery

35. APPEAL vs RECOVERY

Appeal = Tax liability/assessment को challenge करने का mechanism। Recovery = Already demanded/legally recoverable amount collect करने का mechanism। Appeal = Challenge ; Recovery = Collection

36. RPSC-LEVEL TRAPS

❌ Municipal Corporation में tax appeal Collector के पास → ✅ Commissioner
❌ Municipal Council में tax appeal Commissioner के पास → ✅ Regional Deputy Director
❌ Appeal limitation 60 days → ✅ 30 days
❌ Appeal के लिए 10% deposit → ✅ 25%
❌ Demand notice के बाद 30 days → ✅ 15 days
❌ Warrant किसी भी समय → ✅ 3-year limitation
❌ Forcible entry रात में → ✅ Sunrise–sunset
❌ Women's apartment में special notice नहीं → ✅ 3 hours
❌ Defaulter के सभी assets attach → ✅ Statutory exempt items
❌ Attachment हमेशा unlimited → ✅ Excessive नहीं
❌ Sale surplus हमेशा Municipality का → ✅ 1 year claim opportunity
❌ Tax levy property ownership साबित करता है → ✅ Section 125(2) नहीं मानता
❌ Tax payment receipt optional → ✅ Section 138 required
❌ Tax dues केवल attachment से → ✅ Section 139 suit alternative
❌ Municipal tax first charge और State land revenue बाद में → ✅ State land revenue prior payment

37. CHAPTER 6 — MASTER MEMORY CODE

A–L–C–D–R : A — Appeal (121–124) ; L — Liability Disclosure (125–127) ; C — Collection/Bill (128–130) ; D — Default/Recovery (131–139) ; R — Real Property Charge (140)

SECTION GROUPING

Group 1 — Appeal: 121–124
Group 2 — Liability: 125–127
Group 3 — Demand: 128–130
Group 4 — Enforcement: 131–136
Group 5 — Miscellaneous Recovery: 137–139
Group 6 — Security: 140

38. CHAPTER 6 — SUPER QUICK TABLE

यदि प्रश्न पूछे	Section
Tax appeal	121
Appeal authority	121
30 days	122
25% deposit	122
Appeal costs	123
Civil court bar	124
3-month review	124
Clerical error	125
Tax levy ≠ title	125
Information	126
₹1,000 fine	126
Recovery duty	127
Tax bill	128
Bill contents	129
Demand notice	130
15 days	130
Warrant	131
3 years	131
Forcible entry	132
3 hours	132
Attachment	133
Exempt property	133
Special sale	134
Surplus 1 year	134
Outside Municipality	135
Person leaving	136
Receipt	138
Suit	139
First charge	140

39. CHAPTER 6 — FINAL REVISION SHEET

121 — Appeal against assessment/alteration/demand.
122 — 30 days + 25% deposit.
123 — Costs at appellate officer's discretion.
124 — Tax matters — statutory remedy; appellate order final, review within 3 months.
125 — Minor errors don't automatically invalidate document; tax levy isn't title.
126 — Information disclosure; ₹1,000 तक fine.
127 — CMO responsible for levy and recovery of Sections 102–103 taxes.
128 — Bill presented with least practicable delay.
129 — Bill must contain period, subject, default liability and appeal period.
130 — Unpaid bill after 15 days → Notice of Demand.
131 — Demand notice के बाद 15 days → pay/show cause/appeal; otherwise warrant.
132 — Forcible entry sunrise–sunset; women's apartment → 3 hours notice.
133 — Attachment; livelihood essentials protected.
134 — Special/immediate sale; surplus claim within 1 year.
135 — Outside Municipality attachment/sale.
136 — Person leaving Municipality → summary/immediate recovery.
137 — Procedural error alone doesn't necessarily invalidate attachment/sale.
138 — Receipt for every tax payment.
139 — Alternative suit.
140 — Tax = first charge on land/building, subject to prior State land revenue.

OFFICIAL CURRENT-POSITION CHECK: India Code currently lists Sections 121–140 exactly within the Rajasthan Municipalities Act, 2009. सबसे महत्वपूर्ण amendment verification Section 121 में है। Rajasthan Assembly के official Bill record में 2017 के Bill No. 27 द्वारा Section 121 को substitute करने का provision दर्ज है। इसलिए final EO/RO book में पुरानी Collector वाली जानकारी नहीं बल्कि Municipal Corporation → Commissioner ; Municipal Council/Board → Regional Deputy Director of Local Bodies को current statutory position के रूप में रखा जाएगा। RPSC की official website पर Local Self Government Department RO/EO Re-Exam 2022 का re-exam 23 March 2025 को आयोजित हुआ और final answer key/marks भी 2025 में जारी हुए थे। इसलिए इस chapter में 2017 amendment जैसे changes को ignore करना उचित नहीं है।

40. CHAPTER 6 — FINAL TAKEAWAY

121 → Appeal : Corporation → Commissioner ; Council/Board → Regional Deputy Director of Local Bodies

122 → 30 days + 25% deposit

123 → Costs

124 → Taxation jurisdiction bar + 3-month review

125 → Clerical error saving + tax levy ≠ title

126 → Disclosure + ₹1,000

127 → CMO's recovery duty

128 → Bill

129 → Bill contents

130 → 15 days → Demand Notice

131 → 15 days → Warrant ; 3-year warrant limitation

132 → Forcible entry sunrise–sunset ; Women's apartment → 3 hours notice

133 → Attachment + protected livelihood articles

134 → Special sale + surplus claim within 1 year

135 → Outside Municipality recovery

136 → Person about to leave → immediate recovery

138 → Receipt mandatory

139 → Suit as alternative recovery

140 → First charge on land/building

This Chapter is a direct continuation of previous Chapter 5.

In Chapter 5 we studied: Tax → Assessment → Tax Liability

Now in Chapter 6: Assessment → Appeal → Demand → Default → Warrant → Attachment → Sale → Recovery → First Charge — complete statutory mechanism.

Especially important: Section 121 was amended in 2017, changing the appellate authority. As per current statutory text, in Municipal Corporation appeal lies to the Commissioner, and in Municipal Council/Municipal Board to the concerned Regional Deputy Director of Local Bodies. This change was made by Rajasthan Municipalities (Amendment) Act, 2017.

1. CHAPTER 6 — COMPLETE STATUTORY MAP

Section	Topic
121	Appeals relating to Taxation
122	Limitation and Preliminary Deposit
123	Costs
124	Bar on Civil/Criminal Court jurisdiction in Taxation matters
125	Savings
126	Obligation to disclose Liability
127	Duty to recover Taxes
128	Presentation of Tax Bill
129	Contents of Tax Bill
130	Notice of Demand
131	When Warrant may be issued
132	Forcible entry for execution of Warrant
133	Manner of executing Warrant
134	Sale of attached property in special cases
135	Attachment and sale outside Municipality
136	Summary proceedings against person leaving Municipality
137	Savings
138	Receipt for every payment
139	Alternative power to file Suit
140	Tax liability on Land/Building — First Charge

Sections 121–140 in India Code follow this statutory sequence.

2. TAX RECOVERY — MASTER FLOW

TAX ASSESSMENT → TAX DEMAND → TAX BILL (S.128) → BILL CONTENTS (S.129) → 15 DAYS FOR PAYMENT → NOT PAID? → NOTICE OF DEMAND (S.130) → 15 DAYS AGAIN → PAY / SHOW CAUSE / APPEAL → DEFAULT → WARRANT (S.131) → ATTACHMENT → SALE → RECOVERY → FIRST CHARGE (S.140)

3. SECTION 121 — Appeals Relating to Taxation

Appeal may be filed against tax assessment or alteration of assessment. And if appeal was not filed against assessment, appeal can also be filed against Notice of Demand under Section 130.

4. Current Appellate Authority

Municipal Corporation → Appeal lies to Commissioner.
Municipal Council / Municipal Board → Appeal lies to concerned Regional Deputy Director of Local Bodies.

5. 2017 Amendment — very important

Section 121 was substituted by Rajasthan Municipalities (Amendment) Act, 2017. Amendment relates to Act No. 27 of 2017.

Beware of old position: Old notes/books may mention Collector or former appellate authority. But for current amended Section 121: Municipal Corporation → Commissioner ; Municipal Council/Board → Regional Deputy Director of Local Bodies.

6. Section 121 — In which cases Appeal?

Assessment
Alteration of Assessment
If no earlier appeal against assessment, then: Notice of Demand under Section 130

Golden Formula: Assessment → Appeal ; Altered Assessment → Appeal ; No earlier appeal + Demand Notice → Appeal

7. SECTION 122 — Limitation

Tax appeal cannot be filed at any time. Building/Land Tax: Appeal to be filed within 30 days. Period counted from date of communication of order. But time required to obtain copy is excluded.

8. Other Taxes — 30 Days

If tax is other than building/land tax, appeal must be filed within 30 days of notice of assessment or alteration of assessment. If no notice of assessment/alteration given: appeal within 30 days from date of first demand.

9. Preliminary Deposit — 25%

Critical examination point: For hearing and determination of appeal, 25% of claimed amount must be deposited in Municipal office.
Formula: Tax claimed = ₹1,00,000 → Preliminary deposit = 25% = ₹25,000

30 + 25 : 30 days limitation • 25% preliminary deposit

10. SECTION 123 — Costs

In every appeal, Costs are at the discretion of the appellate officer.

If costs awarded in favour of Municipality: Municipality may recover them through recovery mechanism prescribed in this Chapter.
If costs are payable by Municipality: if Municipality does not pay within 30 days of communication of order, the costs-awarding officer may order the person having custody of Municipal Fund balance to make payment.

11. SECTION 124 — Civil/Criminal Court Jurisdiction Bar

In taxation matters, objection to Valuation or Assessment shall be before the same authority and in the manner provided in the Act. Taxation liability cannot be challenged before any other authority or in a different manner.

Appellate authority's order may confirm, set aside, or modify. Its order relating to assessment/valuation/tax liability shall be Final.

But Review is possible: Appellate authority may on application or suo motu review its appellate order. However, review must be done by further order within 3 months from date of original order.
Exam Formula: Finality + Review within 3 months

12. Section 124 — Important Trap

❌ Statement: “A civil suit can be filed directly against tax assessment in any civil court.” — First, statutory taxation remedy must be followed.

13. SECTION 125 — Savings

If assessment list, notice, bill, or other tax document contains merely: name error, residence error, business/occupation error, property description error, clerical error, defect of form — then the document does not become invalid on that ground alone.

Identification is sufficient: If the person/property is sufficiently identifiable in the document, the document remains valid. It is not necessary that owner/occupier name be perfectly written in every case.

Very important concept of Section 125(2): Tax levy shall not be deemed as property title. That is: imposition of tax or payment of tax on property is not proof of ownership/title.
❌ “Municipality imposed property tax, therefore Municipality has accepted ownership.”

14. SECTION 126 — Obligation to Disclose Liability

Municipality: Chief Municipal Officer, Assessor or officer authorised by Municipality may by written communication require information from any inhabitant. Purpose: 1. Whether person is tax liable? 2. How much tax should be assessed? 3. Name and address of owner?

On failure to give information: If person fails to give information or gives untrue information, on conviction fine up to ₹1,000 may be imposed. Section 126 → ₹1,000

15. SECTION 127 — Duty to Recover Taxes

Responsibility for proper levy and recovery of taxes lies with Chief Municipal Officer or officer authorised by him. Especially taxes under Sections 102 and 103.

Special significance for EO: In Municipal Board, Chief Municipal Officer = Executive Officer, hence EO's tax recovery responsibility should be read with Section 127.
Core Principle: Levy + Recovery = CMO responsibility

16. SECTION 128 — Tax Bill

When any amount is recoverable under recovery mechanism of this Chapter or due as rent of vested building/land of Municipality, Municipality shall present Bill to the liable person with least practicable delay.

17. SECTION 129 — Contents of Bill

Every tax bill shall contain: (a) the period for which amount is due. (b) the property, occupation, circumstance, thing in respect of which amount is claimed. And bill shall also state: (i) liability on default. (ii) available time for appeal.

Section 128 vs 129: 128 = Presentation of Bill ; 129 = Contents of Bill.
Golden Pair: 128 = Presentation ; 129 = Contents

18. SECTION 130 — Notice of Demand

If amount is not paid within 15 days after presentation of tax bill, Municipality may serve Notice of Demand. Notice shall be in prescribed form of Fourth Schedule or like effect.

15 + 15 Rule: Bill → 15 days → Notice of Demand → 15 days → Warrant

19. SECTION 131 — When Warrant?

If within 15 days after service of Notice of Demand under Section 130, the defaulter: (a) does not pay demanded sum; or (b) does not give satisfactory show cause; or (c) does not appeal under Section 121; then recovery may be made by Attachment and Sale.

Warrant may recover Tax due + Recovery costs.
Warrant for Movable Property: issued by Chief Municipal Officer in form of Fifth Schedule or like effect.
Warrant for Immovable Property: issued by Municipality in prescribed form.

Section 131 — Three-Year Limitation for Warrant: Warrant for attachment and sale shall not be issued after 3 years from the date on which warrant could first have been issued. But after 3 years, Municipality may request concerned authorities to recover as Arrears of Land Revenue.
Exam Formula: Warrant → 3 years ; After 3 years → Land Revenue Recovery route request

Every warrant shall be signed and issued by Chief Municipal Officer.
If property within jurisdiction of Municipality: sent to officer of Municipality. If property in another Municipality: sent to CMO of that Municipality. If property in non-municipal area: sent to Tehsildar.

20. SECTION 132 — Forcible Entry

Officer executing warrant may between sunrise and sunset, if reasonable grounds exist that attachable property is in building and admission is being refused, break open outer/inner door or window. But first must: state authority; state purpose; demand admission.

Women's Apartment Protection: If apartment is appropriated for women, officer shall not break open door without 3 hours notice. Opportunity to withdraw women shall also be given. Section 132 → 3 hours

21. SECTION 133 — Attachment

On basis of warrant, Movable and Immovable property may be attached. But statutory exemptions apply.

Which articles cannot be attached?

Necessary wearing apparel (Defaulter, wife, children)
Bedding
Cooking utensils
Tools of artisans
Agriculturist's livelihood property: implements of husbandry, seed grain, necessary cattle

Attachment shall not be excessive: Attachment of movable property shall be proportionate to recoverable amount. Excessive Attachment prohibited.

Movable Property Attachment Procedure: Officer shall immediately prepare inventory. And before removing property, give written notice in form of Sixth Schedule to person in possession.
Immovable Property Attachment: by order prohibiting transfer/charge. Defaulter is restrained from transferring/charging property. Other persons also restrained from taking benefit of such transfer/charge.
Proclamation of Immovable Attachment: Order shall be proclaimed in customary mode on/adjacent to property. Copy affixed on conspicuous part of property; conspicuous part of Municipality office; if land is revenue-paying to State Government, also in concerned Collector office.
Subsequent Transfer of Attached Property: After attachment, without written permission of Chief Municipal Officer, any transfer/charge/transfer of interest in property shall be Void as against Municipality's enforceable claims.

22. SECTION 134 — Immediate Sale in Special Cases

If attached property is subject to speedy/natural decay, or custody expense + recovery amount is likely to exceed value of property, then Immediate Sale may be made.

Before Immediate Sale, Chief Municipal Officer shall give notice to person in possession that property will be sold immediately. But to stop sale, demanded amount may be paid immediately, or equal security may be furnished.
Public Auction: If immediate sale is not made, attached property or sufficient portion may be sold by Public Auction. Sale shall be under Chief Municipal Officer's orders and in manner prescribed by State Government.
Use of Sale Proceeds: First Tax due and Recovery costs shall be paid.
Surplus Sale Proceeds: If surplus remains after sale, it shall first be credited to Municipal Fund. And notice given to person in possession.

Surplus Refund — One Year: If entitled person claims refund by written application within 1 year, surplus shall be refunded. If not claimed within 1 year, surplus becomes property of Municipality.
Exam Formula: Surplus → 1 year claim ; No claim in 1 year → Municipality

23. SECTION 135 — Attachment outside Municipality

If warrant is to be executed outside Municipality, issuing authority may by endorsement authorise concerned officer to sell attached property. That officer may conduct sale and related actions. Remittance of Recovery Amount: officer making sale outside Municipality shall deduct recovery costs and remit recovered amount to warrant issuing authority.

24. SECTION 136 — Defaulter about to leave Municipality

If Municipality has reason to believe that any person is about to leave municipal area and any recoverable amount is due or about to become due from him, CMO may present bill for immediate payment.

Section 136 — Normal Demand Notice not required: If person does not forthwith pay on receipt of bill, attachment and sale of movable or immovable property may be made. And in this special situation, Notice of Demand is not necessary. Warrant may be issued and executed without delay. This is a big Exam Trap.

25. SECTION 137 — Savings

Mere error, defect, want of form in bill, demand notice, warrant, inventory or recovery proceedings shall not make attachment/sale automatically unlawful. And executing person shall not be deemed trespasser merely on ground of such procedural defect.

26. SECTION 138 — Receipt

For every payment received on account of tax, Receipt shall be given. Receipt shall state amount and account of tax to which payment is credited.

27. SECTION 139 — Alternative Power of Suit

Municipality is not limited only to attachment/sale. Chief Municipal Officer may, instead of attachment and sale or if full amount is not recovered from attachment/sale, file suit against liable person in Court of Competent Jurisdiction.

TAX DEFAULT → Attachment + Sale (S.131–135) OR Suit (S.139)

28. SECTION 140 — First Charge

Most important legal provision of this chapter: Due amount of tax imposed on land/building shall, subject to prior payment of State Government's land revenue, be a First Charge on that building/land and on movable property found in/on that building/land, if that movable property belongs to tax liable person.
Meaning of “First Charge”: Charge — statutory financial claim on property. Here Municipality's tax claim becomes legally attached priority claim on property. But if State Government's land revenue is due, it gets Prior priority.
Section 140 — Occupier Protection: If occupier is not owner, tax arrears cannot be recovered from him if arrears are more than 1 year old or if occupier was not in occupation during that period.
MASTER FORMULA: Land Revenue First → Municipal Tax First Charge ; Non-owner Occupier → >1 year arrears protected

29. COMPLETE RECOVERY CHAIN

30. SECTION 121–140 — MASTER TABLE

Section	Core Point	Key Fact
121	Tax Appeal	Corporation → Commissioner ; Council/Board → Regional Deputy Director
122	Limitation	30 days ; Preliminary deposit 25%
123	Costs	Discretion of appellate officer
124	Jurisdiction bar	Statutory tax remedy ; Review within 3 months
125	Savings	Clerical/form errors ; Tax levy ≠ title
126	Disclosure	₹1,000 max fine
127	Recovery duty	CMO
128	Bill	Present with least practicable delay
129	Bill contents	Period + subject + default + appeal
130	Demand notice	After 15 days unpaid
131	Warrant	15 days after demand notice ; Warrant limitation 3 years
132	Forcible entry	Sunrise–sunset ; Women’s apartment 3 hours notice
133	Attachment	Exempt essential items
134	Special sale	Decay/high custody cost ; Surplus claim 1 year
135	Outside municipality	Attachment/sale
136	Person leaving	Immediate recovery
137	Savings	Procedural defects
138	Receipt	Every payment
139	Suit	Alternative recovery
140	First charge	Land/building

31. Most Important Numerical Facts

25% — Appeal preliminary deposit.
30 days — Tax appeal limitation.
15 days — Payment period after tax bill.
15 days — Payment/show cause/appeal period after demand notice.
3 years — Limitation for warrant issue.
3 hours — Notice before forcible entry in women's apartment.
1 year — Sale surplus claim period.
₹1,000 — Maximum fine for information default under Section 126.

“15 + 15” — Bill=15, Demand=15

“30 + 25” — Appeal=30 days + 25%

“3–3–1” — 3 years, 3 hours, 1 year

32. What is exempt from Attachment?

Not attachable: Clothes, Bedding, Cooking utensils, Artisan tools, Agriculturist implements, Seed grain, Necessary cattle.
Attachment must not be excessive: For recovery of ₹50,000, unnecessarily attaching movable property worth ₹5 lakh is against statutory principle. Attachment should be roughly proportionate to recoverable amount.

33. Tax Recovery — Authority Matrix

Action	Authority
Tax recovery responsibility	CMO/authorised officer
Tax appeal — Corporation	Commissioner
Tax appeal — Council/Board	Regional Deputy Director
Tax assessment	Assessor framework
Tax bill	Municipality
Demand notice	Municipality
Movable warrant	CMO
Warrant signature	CMO
Immovable warrant	Municipality
Forcible entry	Warrant-executing officer
Special sale	CMO
Public auction	CMO orders/prescribed manner
Outside Municipality	Concerned CMO/Tehsildar
Alternative suit	CMO
First charge	Statutory by Section 140

34. TAX RECOVERY — COMPLETE DECISION TREE

Is Tax Due? → YES → Tax Bill S.128 → 15 Days → Paid? YES→END ; NO→ Demand Notice S.130 → 15 Days → Pay / Show Cause / Appeal → No relief → Warrant → Attachment → Sale → Recovery

35. APPEAL vs RECOVERY

Appeal = mechanism to challenge tax liability/assessment. Recovery = mechanism to collect already demanded/legally recoverable amount. Appeal = Challenge ; Recovery = Collection

36. RPSC-LEVEL TRAPS

❌ In Municipal Corporation tax appeal to Collector → ✅ Commissioner
❌ In Municipal Council tax appeal to Commissioner → ✅ Regional Deputy Director
❌ Appeal limitation 60 days → ✅ 30 days
❌ 10% deposit for appeal → ✅ 25%
❌ 30 days after demand notice → ✅ 15 days
❌ Warrant can be issued anytime → ✅ 3-year limitation
❌ Forcible entry at night → ✅ Sunrise–sunset
❌ No special notice for women's apartment → ✅ 3 hours
❌ All assets of defaulter attachable → ✅ Statutory exempt items
❌ Attachment always unlimited → ✅ Not excessive
❌ Sale surplus always belongs to Municipality → ✅ 1 year claim opportunity
❌ Tax levy proves property ownership → ✅ Section 125(2) does not so hold
❌ Receipt for tax payment optional → ✅ Section 138 required
❌ Tax dues can be recovered only by attachment → ✅ Section 139 suit alternative
❌ Municipal tax first charge and State land revenue later → ✅ State land revenue prior payment

37. CHAPTER 6 — MASTER MEMORY CODE

A–L–C–D–R : A — Appeal (121–124) ; L — Liability Disclosure (125–127) ; C — Collection/Bill (128–130) ; D — Default/Recovery (131–139) ; R — Real Property Charge (140)

SECTION GROUPING

Group 1 — Appeal: 121–124
Group 2 — Liability: 125–127
Group 3 — Demand: 128–130
Group 4 — Enforcement: 131–136
Group 5 — Miscellaneous Recovery: 137–139
Group 6 — Security: 140

38. CHAPTER 6 — SUPER QUICK TABLE

If asked	Section
Tax appeal	121
Appeal authority	121
30 days	122
25% deposit	122
Appeal costs	123
Civil court bar	124
3-month review	124
Clerical error	125
Tax levy ≠ title	125
Information	126
₹1,000 fine	126
Recovery duty	127
Tax bill	128
Bill contents	129
Demand notice	130
15 days	130
Warrant	131
3 years	131
Forcible entry	132
3 hours	132
Attachment	133
Exempt property	133
Special sale	134
Surplus 1 year	134
Outside Municipality	135
Person leaving	136
Receipt	138
Suit	139
First charge	140

39. CHAPTER 6 — FINAL REVISION SHEET

121 — Appeal against assessment/alteration/demand.
122 — 30 days + 25% deposit.
123 — Costs at appellate officer's discretion.
124 — Taxation matters — statutory remedy; appellate order final, review within 3 months.
125 — Minor errors don't automatically invalidate document; tax levy isn't title.
126 — Information disclosure; fine up to ₹1,000.
127 — CMO responsible for levy and recovery of Sections 102–103 taxes.
128 — Bill presented with least practicable delay.
129 — Bill must contain period, subject, default liability and appeal period.
130 — Unpaid bill after 15 days → Notice of Demand.
131 — 15 days after demand notice → pay/show cause/appeal; otherwise warrant.
132 — Forcible entry sunrise–sunset; women's apartment → 3 hours notice.
133 — Attachment; livelihood essentials protected.
134 — Special/immediate sale; surplus claim within 1 year.
135 — Outside Municipality attachment/sale.
136 — Person leaving Municipality → summary/immediate recovery.
137 — Procedural error alone doesn't necessarily invalidate attachment/sale.
138 — Receipt for every tax payment.
139 — Alternative suit.
140 — Tax = first charge on land/building, subject to prior State land revenue.

OFFICIAL CURRENT-POSITION CHECK: India Code currently lists Sections 121–140 exactly within the Rajasthan Municipalities Act, 2009. Most important amendment verification is in Section 121. Rajasthan Assembly official Bill record shows provision to substitute Section 121 by Bill No. 27 of 2017. Hence in final EO/RO book, not the old Collector position but: Municipal Corporation → Commissioner ; Municipal Council/Board → Regional Deputy Director of Local Bodies shall be placed as current statutory position. RPSC official website: Local Self Government Department RO/EO Re-Exam 2022 was held on 23 March 2025 and final answer key/marks were also released in 2025. Therefore ignoring changes like 2017 amendment in this chapter is not appropriate.

40. CHAPTER 6 — FINAL TAKEAWAY

121 → Appeal : Corporation → Commissioner ; Council/Board → Regional Deputy Director of Local Bodies

122 → 30 days + 25% deposit

123 → Costs

124 → Taxation jurisdiction bar + 3-month review

125 → Clerical error saving + tax levy ≠ title

126 → Disclosure + ₹1,000

127 → CMO's recovery duty

128 → Bill

129 → Bill contents

130 → 15 days → Demand Notice

131 → 15 days → Warrant ; 3-year warrant limitation

132 → Forcible entry sunrise–sunset ; Women's apartment → 3 hours notice

133 → Attachment + protected livelihood articles

134 → Special sale + surplus claim within 1 year

135 → Outside Municipality recovery

136 → Person about to leave → immediate recovery

138 → Receipt mandatory

139 → Suit as alternative recovery

140 → First charge on land/building