Levy by Distress & realisation by suit

36.(1) If any person does not within sixty days of the service of a notice of demand under sub-section (2) of Section 35 pay the sum due either at the office of the Corporation or to some person authorised by the Corporation in this behalf or show sufficient cause for not paying the same, the amount of the arrear due along with interest at the rate of twelve percentum per annum and with costs, may, at any time be levied by distress and sale of any moveable property belonging to the defaulter except ploughs, plough-cattle, tools or implements of agriculture or trade. (2) In the event of failure to recover the whole or any part of the sum due by distress and sale under sub-section (1), the Corporation may sue the person liable to pay the same in any Court of competent jurisdiction.