Section 214 in Kolkata Municipal Corporation Act, 1980
214. Manner of recovery of taxes under this Act.
- Save as otherwise provided in this Act, any tax levied under this Act may be recovered in accordance with the following procedure and in such manner as may be prescribed—(a)by presenting a bill, or(b)by serving a notice of demand, or(c)by distraint and sale of a defaulter's movable property, or(d)by the attachment and sale of a defaulter's immovable property, or(e)in the case of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate." ] on lands and buildings, by the attachment of rent due in respect of the land or the building, or(f)by a certificate under the Bengal Public Demands Recovery Act, 1913 (Bengal Act No. 3 of 1913).
