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State of Gujarat - Section

Section 128 in The Gujarat Provincial Municipal Corporations Act, 1949

128. Manner of recovering municipal taxes.

- A municipal tax may be recovered by the following processes in the manner prescribed by rules:-
(1)by presenting a bill,
(2)by serving a written notice of demand,
(3)by distraint and sale of a defaulter's movable property,
(4)by the attachment and sale of a defaulter's, immovable property,
(5)in the case of [***] [The words 'octroi and' deleted by The Bombay Provincial Municipal Corporations (Gujarat Second Amendment) Act, 2007 (22 of 2007).] toll, by the seizure and sale of goods and vehicles.
(6)in the Case of property tax by the attachment of rent due in the respect of the property.
(7)by a suit.Property TaxesProperty Taxes Leviable