Section 87(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)Any arrears of any tax, water-rate, rent, fee or any other money claimable by a municipality under this Act may be recovered on application to a magistrate having jurisdiction within the limits of the municipality, or in any other place where the person from whom the money is claimable may for the time being be resident, by the distress and sale of any moveable property within the limits of his jurisdiction belonging to such person. The cost of such proceedings shall be recoverable from the defaulter in the same manner as the said arrears.
