Section 192(5) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(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
