Section 99 in The Mumbai Municipal Corporation Act, 1888
99. Or by attachment of the municipal fund, etc.
(1)If the amount in arrear cannot be recovered in the manner provided in the last preceding section, the [ [State] [The words 'The Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] Government] may attach the municipal fund, or any tax leviable by the corporation.(2)After such attachment no person, except an officer appointed by the [ [State] [The words 'The Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] Government], shall in any way deal with the attached fund or tax; but such officer may do all acts in respect thereof which the corporation or any municipal authority might have done, if such attachment had not taken place and may apply the proceeds in satisfaction of the amount in arrear and of all expenses involved by the attachment and subsequent proceedings.Attachment not to defeat prior charge legally made. - (3) Provided that no such attachment shall defeat or prejudice any debt for which the fund or tax attached was previously pledged in accordance with law; but all such prior charges shall be paid out of the proceeds of the fund or tax attached before any part of the proceeds is applied to the satisfaction of a liability for the Vehar water works' debt or the consolidated loan.
