Section 121 · Time and manner of payment of taxes or fees

Save as otherwise provided in this Act, any tax or fee levied under this Act shall be payable on such dates, in such number of instalments and in such manner as may be determined by bye-laws in this behalf : Provided that if the tax or fee is not paid within one month of the due date, an interest at the rate of one percent per month shall be charged for every calendar month or part thereof: 2[Provided further that the Commissioner may, after affording an opportunity of being heard, deny or withdraw the No Objection Certificate issued for installation of electricity connection and disconnect the water connection and sewerage connection, if the owner, or the occupier of the premises in question is assessable to taxes and arrears to the Corporation as per the demand raised and the same may be restored on the written request of such owner or occupier, by the Commissioner by imposition of a penalty not exceeding twenty thousand rupees.]