Section 191J(1) in The Mumbai Municipal Corporation Act, 1888
(1)If any person has failed to pay the theatre tax, the Commissioner shall with the least practicable delay cause to be served on the defaulter a notice of demand in such form as may be prescribed by rules made in this behalf under section 191K. No fee shall be payable in respect of the service of such notice. - (1) If the person on whom a notice is served under sub-section (1) does not within fifteen days from the service of the notice on him pay the amount due or show sufficient cause for non-payment of the same to the satisfaction of the Commissioner, the Commissioner may recover the amount by distress and sale of the movable property or attachment and sale of the immovable property of the defaulter as if the amount were a property tax due by him.
