Section 491(2) in The Mumbai Municipal Corporation Act, 1888
(2)If not paid on demand the said expenses shall be recoverable by the Commissioner [or the General Manager] [These words were inserted by Bombay 48 of 1948.] subject to the provisions of sub-section (2) of section 503, by distress and sale of the goods and chattles of the defaulter, as if the amount thereof were a property tax due by the said defaulter.
