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State of Nagaland - Section

Section 186 in Nagaland Municipal Act, 2001

186. Recovery of tax.

(1)If any person liable for payment of tax, does not within thirty days of the service of notice of demand under section 185 pay the amount due, such sum together with all costs and interest due may be recovered under a warrant, issued in such form, as may be prescribed, by distress and sale of the movable property or by attachment and sale of immovable property.
(2)Every warrant issued under this section, shall be signed by the Chief Officer of the Municipality or any other authorised by the Municipality in this behalf.