Recovery of Taxes

(1) If the amount due on account of any tax is not paid within fifteen days from the date of the service of notice and if the person from whom the tax is due has not shown cause to the satisfaction of the Commissioner why it should not be paid, the Commissioner may, by following such procedure as may be prescribed, recover by distraint under his warrant and sale of the movable and immovable property of the defaulter or if the defaulter is the occupier of any building or land in respect of which a tax is due, by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of the tax together with such further sums as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained: Provided that the movable property described in the proviso to sub-section (1) of Section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908), shall not be liable to distraint. (2) If for any reason the distraint, or sufficient distraint, of the defaulter’s property is impracticable, the Commissioner may prosecute the defaulter before a Judicial Magistrate. (3) Nothing herein contained shall preclude the Municipality from suing in a civil court for the recovery of any tax, duty or other amount due to it under this Act.