Manner of recovery of taxes under the Act.

Save as otherwise provided in this Act, any tax levied under this Act may be recovered in accordance with the following procedure and in such manner as may be determined by regulations :- (a) by presenting a bill, or (b) by serving a notice of demand, or (c) by distraint and sale of movable property of a defaulter, or (d) by attachment and sale of immovable property of a defaulter, or (e) in the case of property tax on any land or building, by attachment of rent due in respect of such land or building, or (f) by a certificate under any law for the time being in force regulating the recovery of any dues as a public demand.