Section 156(1) in The City of Nagpur Corporation Act, 1948
(1)If the person on whom a notice of demand is served under sub-section (1) of section 155 does not within twenty-one days of the service of such notice,-(a)pay the sum demanded in the notice; or(b)show cause to the satisfaction of the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] why he should not pay the same; or(c)prefer an appeal in accordance with the provisions of section 164 against the demand, such sum with all costs of recovery may be recovered under a warrant in the prescribed form signed by the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.],-(i)by distress and sale of the movable property belonging to such person, or(ii)by attachment and sale of the immovable property belonging to him :Provided that, where any precautionary or other measures in respect of any such property have been taken by the State Government for the recovery of any sum claimed by it, no proceedings shall be taken or continued under this Chapter in respect of such property until the State Government's claim has been paid off.
