Section 192 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
192. demand, in the absence of any stay issued by Tribunal or any court on the
demand notice, the Chief Commissioner may recover by distraint under hiswarrant and sale of the such movable property of the defaulter or if the defaulteris the occupier of the building by distress and sale of any movable property whichmay be found in or on such building or land, the amount due on account of taxtogether with the warrant fee and distraint fee and with such further sums as willsatisfy the probable charges, that will be incurred in connection with thedetention and of the sale of property so distrained.(5)If, for any reason the distraint, or a sufficient distraint of thedefaulter's property cannot be effected, the Chief Commissioner may attach thebank account or the immovable property of the defaulter in such manner as maybe prescribed, till the recovery of the property tax due. The Chief Commissionermay move the competent court to absolute the attachment order made by him.Further the Chief Commissioner may prosecute the defaulter before a competent
