Section 165 in The Chhattisgarh Municipalities Act, 1961
165. General power of recovery of arrears.
(1)If a person on whom a notice of demand has been served under sub-section (1) of Section 164 does not within fifteen days from the service of such notice pay the sum demanded in the notice, such sum with all cost of recovery and interest may be recovered on application of the Council to a Magistrate having jurisdiction within the limits of the Municipality, and such Magistrate may order recovery by distress and sale of any movable property or attachment and sale of immovable property belonging to such person within the limits of his jurisdiction:Provided that no interest shall be so recovered in any case in which the Magistrate, for reasons to be recorded in writing, considers it inexpedient that interest should be charged.(2)When there is no sufficient movable or immovable property belonging to such person within the jurisdiction of such Magistrate, the Magistrate may, on the application of the Council, grant a certificate, of the amount due on account of arrears, with fees, and interest, if any, and shall forward the certificate to the Magistrate within whose jurisdiction any movable or immovable property belonging to such person is or is believed to be; and the Magistrate receiving such certificate shall proceed to recover, by distress and sale of any movable property or attachment and sale of any immovable property belonging to the defaulter within the limits of his jurisdiction, the amount certified, with any further sum leviable on account of fees and shall remit the amount recovered to the Magistrate by whom the certificate was granted.(3)The following property shall not be distrained under this section, namely:-(a)the necessary wearing apparel and bedding of the defaulter, his wife and children and utensils used for cooking and drinking;(b)the tools of artisans;(c)when the defaulter is an agriculturist, his implements of husbandry, seed-grain and such cattle as may be necessary to enable him to earn his livelihood;(d)books of account;(e)religious books and idols of worship.
