Section 256 in The Orissa Municipal Corporation Act, 2003
256. 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 a defaulter's movable property; or(d)by attachment and sale of a defaulter's immovable property; 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 the Orissa Public Demands Recovery Act, 1962 regulating the recovery of any dues as public demand.
