Section 164(2) in West Bengal Municipal Corporation Act, 2006
(2)If, on the service of the notice under sub-section (1), such person does not forthwith pay the sum which is due or is about to become due, the amount shall be recovered by warrant of distress or attachment, and by sale, in the manner hereinbefore provided, and the warrant of distress of attachment may be issued and executed, and the sale may be made, without any delay.
