Section 134 in The Chhattisgarh Municipal Corporation Act, 1956
134. Recovery of Taxes.
- A Municipal tax may be recovered by one or more of the following processes or in accordance with the bye-laws made for the purpose :(1)by presenting a bill;(2)by serving a written notice of demand;(3)by distraint and sale of movable property of the person concerned;(4)by attachment and sale of his immovable property;(5)in the case of octroi and toll, by the attachment and sale of goods and vehicles;(6)in the case of property tax, by the attachment of rent due in respect of the property [and/or attachment and sale of his movable and/or immovable property;] [Added by C.G. Act No. 18 of 2012, dated 1.8.2012.](7)by a suit.The Property TaxImposition of Property Tax
