The Government may, at any time by notification, suspend the operation of sections 143 and 144 in any¹[municipal area], and from such date as shall be fixed in this behalf in the notification, every amount due on account of any tax theretofore recoverable under the said sections, shall be recoverable on application to a magistrate of the first class, in the manner provided in sub-section (2) of section 276 for the recovery of such fines as are therein referred to, and not otherwise.

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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.