Section 45 · Special provisions regarding disqualification for failure to pay taxes due to the Council

(1) The Chief Officer shall prepare and forward to the Collector by the 15th day of April, July, October and January every year a list of all the Councillors (including the President and the Vice-President) who, on the 1st day of April, July, October and January, respectively, immediately preceding, have failed to pay any tax or taxes due by them to the Council within two months from the date on which such tax became payable, and the amount due from each by way of each such tax. A copy of the list shall be placed before the Council at its next meeting. (2) The Chief Officer shall also issue to every Councillor included in such list, simultaneously a special notice in the prescribed form requiring him to pay the amount of tax due from him within one month from the date of the issue of such notice. (3) The Chief Officer shall forward to the Collector by the last day of May, August, November and February, immediately following, a statement showing :— (i) the name of each Councillor included in the list prepared under sub-section (1); (ii) the amount of tax due from each such Councillor by way of each such tax and the date on which it became payable; (iii) the date of the special notice issued to such Councillor under sub-section (2); and (iv) the amount of tax paid by the Councillor and the reasons for the non-payment of the balance, if any. (4) On receipt of the statement under sub-section (3), the Collector shall issue a special notice to each Councillor who has failed to pay any tax by the date specified in the notice under sub-section (2), calling upon him to state within one month from the date of the special notice why he should not be disqualified and his office declared vacant. If the Councillor fails to give an explanation to the satisfaction of the Collector for the non-payment of the taxes, the Collector shall issue an order disqualifying such Councillor and his office shall thereupon be vacant: Provided that, neither the pecuniary circumstances of the Councillor nor the fact that he has paid the arrears after the notice under sub-section (4) was received by him shall be a satisfactory explanation for the purposes of this sub-section. (5) Any person aggrieved by the decision of the Collector may, within a period of fifteen days from the date of the receipt of the Collector’s order by him, appeal to the State Government, and the orders passed by the State Government in such appeal shall be final: Provided that, no such appeal shall be entertained by the State Government unless the amount of tax due is deposited in the office of the Council. (6) Notwithstanding the fact that the Councillor so disqualified has since the date of his disqualification paid such dues of his own accord or such dues are recovered from him in accordance with the procedure laid down by or under this Act, such Councillor shall be disqualified from becoming a Councillor or a Councillor or member of any other local authority for a period of five years from the date of such disqualification.