Section 222 in The Calcutta Municipal Corporation Act, 1980
222. Recovery from a person about to leave Calcutta. -
(1)If the Municipal Commissioner has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to move from Calcutta, he may direct the immediate payment by such person of the sum so due or about to become due and to cause a notice of demand for the same to be served on such person.(2)If, on the service of such notice, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress or attachment and sale in the manner hereinbefore provided, and the warrant of distress or attachment and sale may be issued and executed without any delay.
